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Engineering Co Ltd v HMRC   flag  4

[2020] UKFTT 497
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
10th October, 2020

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Get Onbord Ltd (in liquidation) v Revenue and Customs (CORPORATION TAX - research and development credits) [2024] UKFTT 617 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2024 BAILII flag
Tills Plus Ltd v Revenue and Customs (CORPORATION TAX - R &D - whether expenditure incurred in relation to R &D as defined) [2024] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jul 2024 BAILII flag
Flame Tree Publishing Ltd v Revenue and Customs (CORPORATION TAX - research and development credit - whether the tests in the BEIS Guidelines had been met) [2024] UKFTT 349 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2024 BAILII flag 1
QUINN (LONDON) Ltd v Revenue & Customs (PROCEDURE : CORPORATION TAX consideration of whether the Appellant is not entitled to "enhanced research and development allowances") [2021] UKFTT 437 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Oct 2021 BAILII flag 1

Legislation Cited

Legislation Name Provision
Regulations (WA) s2
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Anglian Water Services Ltd v HMRC [2018] UKUT 431 United Kingdom Upper Tribunal United Kingdom 27 Dec 2018 BAILII flag 3
Gripple Ltd v HMRC [2010] EWHC 1609 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag
Kellogg Brown & Root Holdings (UK) Ltd v HMRC [2010] EWCA Civ 118 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2010 BAILII flag 5
Stephens v Cannon [2005] EWCA Civ 222 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Mar 2005 BAILII flag 37
6-11 Bis 291 6-11 Bis 291 United States circa 2010 flag 1

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