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Versteegh v HMRC     13

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)	[2022] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2022	BAILII		1
Euromoney Institutional Investor Plc v Revenue & Customs (Corporation Tax - Exchange of shares)	[2021] UKFTT 61	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2021	BAILII		1
HFFX Llp v Revenue and Customs (INCOME TAX - whether amounts were partnership profits)	[2021] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2021	BAILII
Odey Asset Management LLP v HMRC	[2021] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2021	BAILII		1
Ball Europe Ltd v Revenue and Customs (Discovery assessment - could hypothetical officer reasonably be expected to be aware of insufficiency)	[2021] UKFTT 23	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jan 2021	BAILII
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
Andrew v HMRC	[2019] UKFTT 177	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII		2
Ball UK Holdings v HM Revenue & Customs	[2018] UKUT 407	United Kingdom Upper Tribunal	United Kingdom	10 Dec 2018	BAILII		2
Ball UK Holdings Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)	[2017] UKFTT 457	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2017	BAILII		1
Cozens v HMRC	[2015] UKFTT 582	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Nov 2015	BAILII		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		2
GDF Suez Teeside	[2015] UKFTT 413	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Aug 2015	BAILII		2
Manduca v HMRC	[2015] UKUT 262	United Kingdom Upper Tribunal	United Kingdom	26 May 2015	BAILII		9

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		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		5
Prudential plc v Revenue and Customs Commissioners	[2008] STC (SCD) 239		United Kingdom	circa 2008			4
Property Co v Inspector of Taxes	[2005] STC (SCD) 59		United Kingdom	circa 2005			2
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		7
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		70
Commissioners of Inland Revenue v Kleinwort, Benson Ltd	(1968) 45 Tax Cas 369		United Kingdom	circa 1968			8
Cunard s Trustees	[1946] 1 All ER 159; 27 Tax Cas 122		United Kingdom	circa 1946	LexisNexis		11
Lindus & Hortin v Commissioners of Inland Revenue	(1933) 17 Tax Cas 442		United Kingdom	circa 1933			6
Stedeford v Beloe	[1932] AC 388; 16 Tax Cas 505		United Kingdom	circa 1932	LexisNexis / Westlaw		14
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw		90
Brown v National Provident Institution	[1921] 2 AC 222; 8 Tax Cas 57		United Kingdom	circa 1921	LexisNexis / Westlaw		19
Duncan's Executors v Farmer	(1909) 5 Tax Cas 417		United Kingdom	circa 1909			3
IRC v Brebner	43 Tax Cas 705		United Kingdom	circa 1933			9