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Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1)   flag 

[2020] UKFTT 12
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th January, 2020

Legislation Cited

Legislation Name Provision
Finance Act 1998 s24

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spring Capital Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs - carry forward of losses) [2019] UKFTT 699 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2019 BAILII flag 3
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
HMRC v Woodstream Europe Ltd [2018] UKUT 398 United Kingdom Upper Tribunal United Kingdom 29 Nov 2018 BAILII flag 5
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
Faulkner v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) [2018] UKFTT 270 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2018 BAILII flag 1
Qureshi v HMRC [2018] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2018 BAILII flag 21
Wightman v Advocate General [2018] CSIH 18 United Kingdom - Scotland circa 2018 flag 7
Spring Capital Ltd v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 465 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2017 BAILII flag 4
Raftopoulou v HMRC [2015] UKUT 579 United Kingdom Upper Tribunal United Kingdom 16 Oct 2015 BAILII flag 10
Spring Capital Ltd v HMRC [2015] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2015 BAILII flag 9
HMRC v Fairford Group (in liquidation) and Fairford Partnership Ltd (in liquidation) [2014] UKUT 329 United Kingdom Upper Tribunal United Kingdom 23 Jul 2014 BAILII flag 87
HMRC v Cotter [2013] UKSC 69; [2013] 1 WLR 3514 United Kingdom Supreme Court United Kingdom 6 Nov 2013 BAILII flag 40
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
ICI Chemicals & Polymers Ltd v TTE Training Ltd [2007] EWCA Civ 725 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jun 2007 BAILII flag 391
Doncaster Pharmaceuticals Group Ltd v Bolton Pharmaceutical Co 100 Ltd [2007] FSR 63 United Kingdom circa 2007 flag 292
ED & F Man Liquid Products v Patel [2003] EWCA Civ 472; [2003] 3 All ER 191; [2003] All ER (D) 75; [2004] RPC 171; [2003] CPLR 384; (2003) 24 LS Gaz R 37 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Apr 2003 BAILII flag 655
Royal Brompton Hospital NHS Trust v Hammond (No 5) [2001] EWCA Civ 550; [2001] BLR 297; [2001] Lloyds Rep PN 526; 76 Con LR 621; (2001) 76 Con LR 62 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2001 BAILII flag 417
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 920

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