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Spritebeam Ltd v Revenue & Customs 8

United Kingdom Upper Tribunal

United Kingdom

25th February, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v HFFX LLP	[2024] EWCA Civ 813	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jul 2024	BAILII
Boston Consulting Group UK LLP v Revenue And Customs (LLP interests - payments made on their disposal taxed as income or capital)	[2024] UKFTT 84	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2024	BAILII
HMRC v BlueCrest Capital Management LLP	[2023] EWCA Civ 1481	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Dec 2023	BAILII		2
HFFX LLP v HMRC	[2023] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	20 Mar 2023	BAILII		2
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
Kerrison v HMRC	[2019] UKUT 8; [2019] 4 WLR 8	United Kingdom Upper Tribunal	United Kingdom	22 Jan 2019	BAILII		5
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

Legislation Cited

s80

Legislation Name	Provision
Finance Act 1996

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