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NCL Investments Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Profits) 2

[2017] UKFTT 495

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

United Kingdom

14th June, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
AD Bly Groundworks and Civil Engineering Ltd v Revenue and Customs (CORPORATION TAX - whether provisions in Co's accounts in respect of liabilities to make future pension payments were deductible expenses incurred wholly and exclusively for the purposes of a trade)	[2024] UKUT 104	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2024	BAILII
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5

Legislation Cited

Legislation Name	Provision
Finance Act 1998	s42, s46, s48, s54, s74

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
Southern Railway of Peru Ltd v Owen (Inspector of Taxes)	[1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602	House of Lords	United Kingdom	21 Jun 1956	BAILII		24
Owen v Southern Railway of Peru, Ltd	(1956) 36 Tax Cas 602		United Kingdom	circa 1956			12
Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd	(1940) 23 Tax Cas 259; 109 LJKB 539	King's Bench	United Kingdom	circa 1940			6
IRC v Niddrie and Behar Coal Ltd	32 Tax Cas 244		United Kingdom	circa 1940			1

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