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Smith and Nephew Overseas Ltd     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Revenue and Customs v Smith and Nephew Overseas Ltd (Tax)	[2018] UKUT 393	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2018	BAILII		1
Ball UK Holdings Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Other)	[2017] UKFTT 457	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2017	BAILII		1
HMRC v Smith & Nephew Overseas Ltd	[2020] EWCA Civ 299	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2020	BAILII		2

Legislation Cited

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
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
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
HMRC v Smith & Nephew Overseas Ltd	[2020] EWCA Civ 299	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2020	BAILII		2
Greene King PLC v HMRC	[2016] EWCA Civ 782; [2017] 4 WLR 190	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2016	BAILII		4
DCC Holdings (UK) Ltd v HMRC	[2009] EWCA Civ 1165; [2009] STI 2933; [2009] BTC 724	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 2009	BAILII		5