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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 †
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
Embiricos v HMRC	[2019] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2019	BAILII		2
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
Revenue & Customs	[2016] UKFTT 313	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2016	BAILII		1
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
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

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
Embiricos v HMRC	[2019] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2019	BAILII		2
West & West v Finlay	[2014] EWHC 868	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Horsler v Revenue and Customs (INCOME TAX - information notice)[2024] UKFTT 561 (TC) (17 June 2024)	[2024] Tax Cas TC09217		United Kingdom	17 Jun 2024	BAILII		1
Revenue & Customs	[2016] UKFTT 313	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2016	BAILII		1
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
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

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