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Union Castle Mail Steamship Co Ltd v HMRC 3

[2016] UKFTT 526

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

United Kingdom

27th July, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Revenue and Customs v Smith and Nephew Overseas Ltd (Tax)	[2018] UKUT 393	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2018	BAILII		1
Smith and Nephew Overseas Ltd	[2017] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2017	BAILII		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Stagecoach Group Plc v HMRC	[2016] UKFTT 120	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2016	BAILII		6
GDF Suez Teeside	[2015] UKFTT 413	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Aug 2015	BAILII		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		49
Ametalco	[1996] STC (SCD) 399		United Kingdom	circa 1996			4

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