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Spring Capital Ltd v HMRC 1

[2016] UKFTT 362

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

United Kingdom

24th May, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gold Nuts Ltd v HMRC	[2017] UKFTT 84	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2017	BAILII		10

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s14, s15, s16, s152

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pilats v HMRC	[2016] UKFTT 193	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Mar 2016	BAILII		7
Staniszewski v HMRC	[2016] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2016	BAILII		28
Foneshops Ltd v HMRC	[2015] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Aug 2015	BAILII		16
West & West v Finlay	[2014] EWHC 868	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Gora v Customs and Excise Commissioners	[2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2003	BAILII		200
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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