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Blue Lagoon Beach Hotel & Co Ltd v Assessment Review Committee (Mauritius)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Sehgal v Revenue and Customs (Remittance of foreign gains - indemnity liability waived and UK inter-Co debt not pursued pursuant to payment by non-UK third party overseas in separate transaction financed by taxpayers using proceeds of offshore chargeable gains)	[2024] UKUT 74	United Kingdom Upper Tribunal	United Kingdom	25 Mar 2024	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Apple and Pear Development Council	[1988] ECR 1443		Europe	circa 1988			35
Esporta Ltd v Revenue and Customs Commissioners	[2014] EWCA Civ 155	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2014	BAILII		8
Société thermale d'Eugénie-les-Bains	[2007] EUECJ C-77/05; [2007] ECR I-6415	Court of Justice of the European Communities	Europe	18 Dec 2007	BAILII		3
Shophold (Mauritius) Ltd v The Assessment Review Committee (Mauritius)	[2016] UKPC 12	Privy Council	United Kingdom	16 May 2016	BAILII		1
Sehgal v Revenue and Customs (Remittance of foreign gains - indemnity liability waived and UK inter-Co debt not pursued pursuant to payment by non-UK third party overseas in separate transaction financed by taxpayers using proceeds of offshore chargeable gains)	[2024] UKUT 74	United Kingdom Upper Tribunal	United Kingdom	25 Mar 2024	BAILII