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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
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5
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

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
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
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5
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
Owen v Southern Railway of Peru, Ltd	(1956) 36 Tax Cas 602		United Kingdom	circa 1956			12
IRC v Niddrie and Behar Coal Ltd	32 Tax Cas 244		United Kingdom				1

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