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Europcar Group UK Ltd v Revenue & Customs (CORPORATION TAX - claims for cross border group relief)

[2021] UKFTT 359

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

7th October, 2021

Legislation Cited

Legislation Name	Provision
Rules (Qld)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Esso Exploration v HMRC	[2020] UKFTT 139	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2020	BAILII		1
Foundation Partners (GP) (a firm) v Revenue and Customs (INCOME TAX - partnership established for purposes of constructing a building in Montenegro)	[2021] UKFTT 18	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2021	BAILII		2
Marks and Spencer v HMRC	[2014] UKSC 11	United Kingdom Supreme Court	United Kingdom	19 Feb 2014	BAILII		3
Peet v Mid-Kent Healthcare Trust - Practice Note	[2001] EWCA Civ 1703; [2002] 3 All ER 688; (2001) 65 BMLR 43; [2002] 1 WLR 210; [2002] Lloyds Rep Med 33; (2001) 98 LSG 29; [2002] CPLR 27; [2001] All ER (D) 58	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Nov 2001	BAILII		24

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