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Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners 6

[2012] UKFTT 270

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

20th April, 2012

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Upham v HSBC UK Bank PLC (Rev1)	[2024] EWHC 849 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	26 Apr 2024	BAILII		1
R (Locke) v Revenue and Customs Comrs	[2019] EWCA Civ 1909; [2020] 1 All ER 459	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Nov 2019	BAILII		2
Locke, R (On the Application Of) v Revenue And Customs	[2018] EWHC 1967 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	27 Jul 2018	BAILII		2
Gray v Revenue and Customs (Income Tax/Corporation Tax : Losses)	[2016] UKFTT 397	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2016	BAILII
Eclipse Film Partners No 35 LLP v Revenue and Customs	[2016] UKSC 24	United Kingdom Supreme Court	United Kingdom	11 May 2016	BAILII		1
Flanagan v HMRC	[2014] UKFTT 175	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2014	BAILII		9

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Re Sigma Finance Corporation	[2009] UKSC 2; [2010] 1 All ER 571; [2010] BCC 40	United Kingdom Supreme Court	United Kingdom	circa 2009	BAILII		251
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII		92
Bank of Credit and Commerce International SA v Ali	[2001] UKHL 8; [2002] 1 AC 251; [2001] 1 All ER 961; [2001] 2 WLR 735; [2001] IRLR 292; [2001] ICR 337; [2001] Emp LR 359	House of Lords	United Kingdom	1 Mar 2001	BAILII		537
Foskett v McKeown	[2000] UKHL 29; [2001] AC 102; [2000] 3 All ER 97; [2000] 2 WLR 1299	House of Lords	United Kingdom	18 May 2000	BAILII		340
Investors Compensation Scheme Ltd v West Bromwich Building Society	[1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913	House of Lords	United Kingdom	19 Jun 1997	BAILII		2522
Antaios Compania Naviera SA v Salen Rederierna AB	[1985] AC 191; [1984] 3 All ER 229; [1984] 2 Lloyds Rep 235; [1984] 3 WLR 592		United Kingdom	circa 1985	LexisNexis / Westlaw		885
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Garnac Grain Co Inc v HMF Faure & Fairclough Ltd	[1968] AC 1130; [1967] 2 All ER 353; [1967] 3 WLR 143		United Kingdom	circa 1968	LexisNexis / Westlaw		141
Iswera v Commissioner of Inland Revenue	[1965] 1 WLR 663		United Kingdom	circa 1965	LexisNexis / Westlaw		24
Brown v Bullock	40 Tax Cas 1; [1961] 1 WLR 53		United Kingdom	circa 1961	LexisNexis / Westlaw		9
Ex parte White; Re Neville	[1871] UKLawRpCh 33; (1871) LR 6 LRCh App 397; (1871) 24 LT 45		United Kingdom	18 Feb 1871	CommonLII		16
Overseas Containers (Finance) Ltd v Stoker	61 Tax Cas 473		United Kingdom	circa 1997			6
Ransom v Higgs	50 Tax Cas 1		United Kingdom	circa 1997			18
Thomson v Gurneville	47 Tax Cas 633		United Kingdom	circa 1997			2

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