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Spring Capital Ltd v HMRC 8

[2016] UKFTT 232

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

United Kingdom

13th April, 2016

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Horsler v Revenue and Customs (INCOME TAX - information notice)	[2024] UKFTT 561	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jun 2024	BAILII		1
Spring Capital Ltd v Revenue And Customs	[2022] UKFTT 425	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Apr 2019	BAILII
Thomas v Revenue & Customs (PROCEDURE : Schedule 36 FA 2008 Information Notice)	[2021] UKFTT 357	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Oct 2021	BAILII
Dixons Retail PLC v Revenue & Customs (VAT - bespoke retail scheme)	[2019] UKFTT 714	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
Spring Capital Ltd v Revenue & Customs (application to bar HMRC from proceedings - unreasonable conduct)	[2019] UKFTT 319	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2019	BAILII
Embiricos v HMRC	[2019] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2019	BAILII		2
R (PML Accounting Ltd) v HMRC	[2018] EWCA Civ 2231; [2019] 1 WLR 2428	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Oct 2018	BAILII		13
Revenue & Customs	[2016] UKFTT 313	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2016	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance� Act 1998

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Spring Capital v HMRC	[2016] UKFTT 0232	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2016	BAILII		3
Qualapharm	[2016] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2016	BAILII		18
Foneshops Ltd v HMRC	[2015] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Aug 2015	BAILII		16
Joshy Mathew v HMRC	[2015] UKFTT 139	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Mar 2015	BAILII		30
Spring Capital v HMRC	[2015] UKFTT 8	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2015	BAILII		23
West & West v Finlay	[2014] EWHC 868	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Wandsworth London Borough Council v Winder	[1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563	House of Lords	United Kingdom	29 Nov 1984	BAILII		210
Hunter v Chief Constable of the West Midlands Police	[1981] UKHL 13; [1982] AC 529; [1981] 3 All ER 727; [1981] 3 WLR 906; 536 ER 727	House of Lords	United Kingdom	19 Nov 1981	BAILII		1389
Caffoor v Commissioner of Income Tax, Colombo	[1961] AC 584; [1961] 2 All ER 436		United Kingdom	circa 1961	LexisNexis / Westlaw		69

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