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Stagecoach Group Plc v HMRC   flag  6

[2016] UKFTT 120
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
10th February, 2016

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
HMRC v Smith & Nephew Overseas Ltd [2020] EWCA Civ 299 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Mar 2020 BAILII flag 2
NCL Investments Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Profits) [2017] UKFTT 495 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2017 BAILII flag 2
Revenue and Customs v Smith and Nephew Overseas Ltd (Tax) [2018] UKUT 393 United Kingdom Upper Tribunal United Kingdom 29 Nov 2018 BAILII flag 1
Smith and Nephew Overseas Ltd [2017] UKFTT 151 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2017 BAILII flag 3
Union Castle Mail Steamship Co Ltd v HMRC [2016] UKFTT 526 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jul 2016 BAILII flag 3
Union Castle Mail Steamship Co Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation) [2020] UKFTT 493 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Dec 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2002] LGR 2 [2002] LGR 2 United Kingdom circa 2002 flag 1
Abbey National Treasury Services PLC v Revenue & Customs (INCOME TAX/CORPORATION TAX : Losses) [2015] UKFTT 341 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2015 BAILII flag 1
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Biffa (Jersey) Ltd v Revenue & Customs [2014] UKFTT 982 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2014 BAILII flag 2
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58; [2011] 1 WLR 44 United Kingdom Supreme Court United Kingdom 15 Dec 2010 BAILII flag 49
Eclipse Film Partners (No 35) LLP v HMRC [2013] UKUT 639 United Kingdom Upper Tribunal United Kingdom 20 Dec 2013 BAILII flag 13
First Nationwide v Revenue and Customs Commissioners [2012] EWCA Civ 278 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Mar 2012 BAILII flag 6
Hok [2012] UKUT 362 United Kingdom Upper Tribunal United Kingdom 19 Oct 2012 BAILII flag 5
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46

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