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Spring Capital Ltd v Revenue and Customs   flag  5

[2016] UKUT 264
United Kingdom Upper Tribunal
United Kingdom
10th June, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application) [2021] UKFTT 147 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Spring Capital Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs - carry forward of losses) [2019] UKFTT 699 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2019 BAILII flag 3
Spring Capital Ltd v Revenue and Customs (includes 2nd application) (PROCEDURE : recusal application) [2018] UKFTT 250 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2018 BAILII flag
Spring Capital Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal) [2016] UKFTT 671 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2016 BAILII flag

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 Ltd v HMRC [2016] UKUT 0264 United Kingdom Upper Tribunal United Kingdom circa 2016 BAILII flag 2
[2015] Ukftt 0066 [2015] UKFTT 0066 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2015 BAILII flag 1
Spring Salmon & Seafood Ltd v Revenue & Customs [2014] UKFTT 887 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2014 BAILII flag 8
R (on the application of Edison First Power Ltd) v Central Valuation Officer [2003] UKHL 20; [2003] 4 All ER 209; [2003] 1 All ER (Comm) 747; [2003] All ER (D) 171; [2003] 2 Lloyds Rep 87; [2003] 2 EGLR 133 House of Lords United Kingdom circa 2003 BAILII flag 66
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315

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