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Urenco Chemplants Ltd v HMRC     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Revenue & Customs v Burlington Loan Management DAC (UK-Ireland double tax convention)	[2024] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	31 May 2024	BAILII
Acorn Venture Ltd v Revenue And Customs (CAPITAL ALLOWANCES - whether a camping pod is a building)	[2023] UKFTT 995	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2023	BAILII
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)	[2023] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	26 Oct 2023	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)	[2023] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	26 Oct 2023	BAILII
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department	[2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343	United Kingdom Supreme Court	United Kingdom	2 Feb 2022	BAILII		129
[2022] Ukut 00022	[2022] UKUT 00022	United Kingdom Upper Tribunal	United Kingdom	circa 2022	BAILII		1
Inmarsat Global Ltd v Revenue and Customs	[2021] UKUT 59	United Kingdom Upper Tribunal	United Kingdom	23 Mar 2021	BAILII		3
HMRC v SSE Generation	[2019] UKUT 332	United Kingdom Upper Tribunal	United Kingdom	4 Nov 2019	BAILII		5
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances)	[2019] UKFTT 522	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2019	BAILII		2
R (Derry) v Revenue and Customs Comrs	[2019] UKSC 19; [2019] 1 WLR 2754	United Kingdom Supreme Court	United Kingdom	circa 2019	BAILII		25
Inco Europe Ltd v First Choice Distribution (a firm)	[2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55	House of Lords	United Kingdom	9 Mar 2000	BAILII		315
Gray v Seymours Garden Centre	(1995) 67 Tax Cas 401		United Kingdom	circa 1995			5
Carr v Sayer	(1992) 65 Tax Cas 15		United Kingdom	circa 1992			5
Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd	[1982] 1 WLR 322		United Kingdom	circa 1982	LexisNexis / Westlaw		12
Wentworth Securities Ltd v Jones	[1980] AC 74; [1979] 1 All ER 286		United Kingdom	circa 1980	LexisNexis / Westlaw		388
Benson v Yard Arm Club Ltd	[1979] 1 WLR 347		United Kingdom	circa 1979	LexisNexis / Westlaw		2
Ben-Odeco Ltd v Powlson	[1978] 1 WLR 1093		United Kingdom	circa 1978	LexisNexis / Westlaw		19
Farrell v Alexander	[1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721	House of Lords	United Kingdom	24 Jun 1976	BAILII		98
Cooke (Inspector of Taxes) v Beach Station Caravans Ltd	[1974] 3 All ER 159; [1974] 1 WLR 1398; 49 Tax Cas 514		United Kingdom	circa 1974	LexisNexis		17
Luke v Inland Revenue Commissioners	[1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630		United Kingdom	circa 1963	LexisNexis / Westlaw		88
Edwards v Bairstow	[1957] AC 14		United Kingdom	circa 1957	LexisNexis / Westlaw		2
Morrison v Commissioner of Inland Revenue	[1915] 1 KB 716		United Kingdom	circa 1915	LexisNexis / Westlaw		4
Before the Finance	[1909-10] Act 1910		United Kingdom	circa 1910			69
Moir v Williams	[1892] UKLawRpKQB 74; [1892] 1 QB 264		United Kingdom	28 Mar 1892	CommonLII		8
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104
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		2
Cheshire Cavity Storage 1 Ltd v HMRC	[2022] EWCA Civ 305	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Mar 2022	BAILII		3
HMRC v SSE Generation Ltd	[2021] EWCA Civ 105	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Feb 2021	BAILII		9
Re Sprintroom Ltd	[2019] EWCA Civ 932; [2019] BCC 1031; [2019] 2 BCLC 617; [2019] All ER (D) 41	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Jun 2019	BAILII		104
Pollen Estate Trustee Co Ltd v HMRC	[2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2013	BAILII		54
R (on the application of Ghai) v Newcastle City Council	[2010] EWCA Civ 59; [2011] QB 591; [2010] 3 All ER 380; [2010] 3 WLR 737; [2010] All ER (D) 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Feb 2010	BAILII		8
Procter & Gamble UK v Revenue and Customs Commissioners	[2009] EWCA Civ 407; [2009] BVC 461; [2009] BTC 5462	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 May 2009	BAILII		53
Lingfield Park (1991) Ltd v Shove	[2004] EWCA Civ 391	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Mar 2004	BAILII		2
Schofield v R and H Hall Ltd	[1975] NI 12		United Kingdom - Northern Ireland	circa 1975	LexisNexis		6
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		46