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

[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
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 flag 2
Esso Exploration v HMRC [2020] UKFTT 139 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2020 BAILII flag 1
Marks and Spencer v HMRC [2014] UKSC 11 United Kingdom Supreme Court United Kingdom 19 Feb 2014 BAILII flag 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 flag 24

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