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JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)   flag  1

[2022] UKFTT 166
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
19th April, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
JTI Acquisitions Co (2011) Ltd v Revenue and Customs (CORPORATION TAX - whether FTT correct to hold loan had unallowable purpose under s 441 and s 442 CTA 2009) [2023] UKUT 194 United Kingdom Upper Tribunal United Kingdom 7 Aug 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1960 s28

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wildin v HMRC [2022] UKFTT 0042 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2022 BAILII flag 1
Euromoney Institutional Investor Plc v HMRC [2021] UKFTT 0061 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2021 BAILII flag 1
LLC v HMRC [2020] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2020 BAILII flag 3
Ltd v HMRC [2020] UKFTT 34 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jan 2020 BAILII flag 1
HMRC v SSE Generation [2019] UKUT 332 United Kingdom Upper Tribunal United Kingdom 4 Nov 2019 BAILII flag 5
Ltd v HMRC [2019] UKFTT 254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag 8
Travel Document Service v Revenue and Customs Commissioners [2018] EWCA Civ 549; [2018] 3 All ER 60 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Mar 2018 BAILII flag 11
Fidex Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 385; [2016] 4 All ER 1063 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Apr 2016 BAILII flag 24
Cozens v HMRC [2015] UKFTT 582 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Nov 2015 BAILII flag 3
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC [2015] UKFTT 401 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2015 BAILII flag 2
Bilta (UK) Ltd v Nazir (No 2) [2015] UKSC 23; [2016] AC 1; [2015] 2 All ER 1083; [2015] 2 WLR 1168 United Kingdom Supreme Court United Kingdom 22 Apr 2015 BAILII flag 145
HMRC v Lloyds TSB Equipment Leasing (No 1) Ltd [2014] EWCA Civ 1062 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 2014 BAILII flag 5
Versteegh v HMRC [2013] UKFTT 642 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2013 BAILII flag 13
HMRC v Lloyds TSB Equipment Leasing (No 1) Ltd [2013] UKUT 368 United Kingdom Upper Tribunal United Kingdom 14 Aug 2013 BAILII flag 2
Iliffe News and Media Ltd v Revenue & Customs [2012] UKFTT 696 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Nov 2012 BAILII flag 5
Hok [2012] UKUT 362 United Kingdom Upper Tribunal United Kingdom 19 Oct 2012 BAILII flag 5
A H Field (Holdings) Ltd v Revenue and Customs Commissioners [2012] UKFTT 104 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Feb 2012 BAILII flag 5
Prudential plc v Revenue and Customs Commissioners [2008] STC (SCD) 239 United Kingdom circa 2008 flag 4
Peterson v IRC [2005] UKPC 5 Privy Council United Kingdom circa 2005 BAILII flag 13
IRC v Trustees of the Sema Group Pension Scheme [2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Dec 2002 BAILII flag 7
Ensign Tankers v Stokes [1989] 1 WLR 1222 United Kingdom circa 1989 LexisNexis / Westlaw flag 13
Mallalieu v Drummond (Inspector of Taxes) [1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380 United Kingdom circa 1983 LexisNexis / Westlaw flag 70
Cairns v MacDiarmid (Inspector of Taxes) [1983] BTC 188 United Kingdom circa 1983 flag 1
Garforth v Tankard Carpets (1980) 53 Tax Cas 342 United Kingdom circa 1980 flag 6
Inland Revenue Commissioners v Kleinwort Benson [1969] 2 Ch 221 Court of Chancery United Kingdom circa 1969 LexisNexis / Westlaw flag 6
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47
Thompson & Son v Chamberlain (1963) 40 Tax Cas 657 United Kingdom circa 1963 flag 4
Newton v Commissioner of Taxation of the Commonwealth of Australia [1958] UKPC 14; [1958] AC 450; [1958] 2 All ER 759 Privy Council United Kingdom 7 Jul 1958 BAILII flag 118

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