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Cheshire Cavity Storage 1 Ltd v HMRC   flag  3

[2022] EWCA Civ 305
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
10th March, 2022

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
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 flag
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 flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 2
[2019] Ukftt 0498 [2019] UKFTT 0498 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2019 BAILII flag 1
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 flag
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 flag
Cheshire Cavity Storage 1 Ltd v Revenue and Customs [2021] UKUT 50 United Kingdom Upper Tribunal United Kingdom 5 Mar 2021 BAILII flag 2
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
Cole Brothers v Phillips [1982] 1 WLR 1450 United Kingdom circa 1982 LexisNexis / Westlaw flag 4
Benson v Yard Arm Club Ltd [1979] 1 WLR 347 United Kingdom circa 1979 LexisNexis / Westlaw flag 2
Jarrold v John Good & Sons Ltd (1963) 1 WLR 214 United Kingdom circa 1963 LexisNexis / Westlaw flag 16
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 flag 104
Schofield v R and H Hall Ltd [1975] NI 12 United Kingdom - Northern Ireland circa 1975 LexisNexis flag 6
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 flag 17
Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322 United Kingdom circa 1982 LexisNexis / Westlaw flag 12

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