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Inmarsat Global Ltd v Revenue and Customs   flag  3

[2021] UKUT 59
United Kingdom Upper Tribunal
United Kingdom
23rd March, 2021

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Gunfleet Sands Ltd Gunfleet Sands II Ltd Walney (UK) Offshore Windfarms Limite Dorsted West of Duddon Sands (UK) Ltd v Revenue & Customs (Corporation Tax - Capital allowances) [2022] UKFTT 35 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2022 BAILII flag 1
Inmarsat Global Ltd v HMRC [2022] EWCA Civ 1076 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2022 BAILII flag 2
Urenco Chemplants Ltd v HMRC [2022] EWCA Civ 1587 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2022 BAILII flag 3

Legislation Cited

Legislation Name Provision
Finance Act 1971 s24, s41
Finance Act 1998

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2021] Ukut 0059 [2021] UKUT 0059 United Kingdom Upper Tribunal United Kingdom circa 2021 BAILII flag 1
Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093 United Kingdom circa 1978 LexisNexis / Westlaw flag 19
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58; [2011] 1 WLR 44 United Kingdom Supreme Court United Kingdom 15 Dec 2010 BAILII flag 49
Ennstone Building Products Ltd v Stanger Ltd [2002] EWCA Civ 916; [2002] 1 WLR 3059; [2002] 2 All ER (Comm) 479; [2002] All ER (D) 251 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jun 2002 BAILII flag 18
HMRC v DV3 RS Ltd Partnership [2013] EWCA Civ 907; [2014] 1 WLR 1136 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2013 BAILII flag 18
Hoare v National Trust (1999) 77 P & CR 366 United Kingdom circa 1999 BAILII flag 18
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
Szoma v Secretary of State for Work and Pensions [2005] UKHL 64; [2006] 1 AC 564; [2006] 1 All ER 1; [2005] 3 WLR 955; [2006] INLR 88; [2006] Imm AR 48; [2005] All ER (D) 315 House of Lords United Kingdom circa 2005 BAILII flag 30

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