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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
Tolsma	[1994] EUECJ C-16/93; [1994] ECR I-743	Court of Justice of the European Communities	Europe	3 Mar 1994	BAILII		42
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
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
Apple and Pear Development Council	[1988] ECR 1443		Europe	circa 1988			35