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Spring Salmon & Seafood Ltd v Revenue & Customs   flag  8

[2014] UKFTT 887
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
11th September, 2014

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application) [2021] UKFTT 147 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Spring Capital Ltd v Revenue and Customs (includes 2nd application) (PROCEDURE : recusal application) [2018] UKFTT 250 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2018 BAILII flag
Thomas v HMRC [2016] UKFTT 133 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Feb 2016 BAILII flag 1
Spring Salmon & Seafood Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2015] UKFTT 616 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Nov 2015 BAILII flag 1
Spring Capital Ltd v HMRC [2015] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2015 BAILII flag 9
Rebecca Thomas & Sarah Thomas v Revenue & Customs [2014] UKFTT 980 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2014 BAILII flag 3
Spring Capital Ltd v Revenue and Customs [2016] UKUT 264 United Kingdom Upper Tribunal United Kingdom 10 Jun 2016 BAILII flag 5

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Brothers v HMRC [2014] UKFTT 273 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2014 BAILII flag 1
Southern Cross Employment Agency Ltd v HMRC [2014] UKFTT 088 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2014 BAILII flag 5
Palmers of Oakham v Revenue & Customs [2011] UKFTT 82 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2011 BAILII flag 1
Brothers v HMRC [2014] UKFTT TC/2010/06254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2010 BAILII flag 1
HMRC v Gen Comm [2007] EWHC 871 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 1
HMRC v Gen Comm [2007] EWHC 871 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 1
Morrison v Robertson [1907] ScotCS CSIH_11; [1908] SC 332; (1907) 15 SLT 697 Scottish Court of Session United Kingdom - Scotland 19 Dec 1907 BAILII flag 4
Spring Salmon and Seafood Ltd v Commissioners for Her Majesty's Revenue and Customs [2005] UKSPC 00503; [2005] STC (SCD) 830 United Kingdom Special Commissioners of Income Tax United Kingdom circa 2005 BAILII flag 4
Forde and McHugh Ltd v HMRC [2014] UKSC 14; [2014] 1 WLR 810 United Kingdom Supreme Court United Kingdom 26 Feb 2014 BAILII flag 20
Spring Capital Ltd v Revenue and Customs [2016] UKUT 264 United Kingdom Upper Tribunal United Kingdom 10 Jun 2016 BAILII flag 5
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
Minute of Amendment for Mr   Rod   Thomas and for Answers for the other [2010] CSOH 82 United Kingdom - Scotland circa 2010 flag 8
[2007] Se 2007 [2007] SE 2007 United States circa 2007 flag 1
Garforth v Newsmith Stainless Ltd [1979] 1 WLR 409 United Kingdom circa 1979 LexisNexis / Westlaw flag 15
LA v Butt [1992] SC 140 United Kingdom - Scotland circa 1992 flag 3
Lord Advocate v Butt [1991] SLT 248 United Kingdom - Scotland circa 1991 Westlaw flag 2
LA v Hepburn [1990] SLT 530 United Kingdom - Scotland circa 1990 Westlaw flag 2

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