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Spring Capital Ltd v HMRC   flag  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 flag 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 † 
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 flag 200
Caffoor v Commissioner of Income Tax, Colombo [1961] AC 584; [1961] 2 All ER 436 United Kingdom circa 1961 LexisNexis / Westlaw flag 70
Staniszewski v HMRC [2016] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Feb 2016 BAILII flag 28
Foneshops Ltd v HMRC [2015] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2015 BAILII flag 16
Gold Nuts Ltd v HMRC [2017] UKFTT 84 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2017 BAILII flag 10
Pilats v HMRC [2016] UKFTT 193 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Mar 2016 BAILII flag 7
West & West v Finlay [2014] EWHC 868 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 2

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