|
Ltd v HMRC
|
[2019] UKFTT 254
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Apr 2019
|
BAILII
|
|
 8
|
|
LLC v HMRC
|
[2020] UKFTT 443
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Nov 2020
|
BAILII
|
|
3
|
|
BlackRock Holdco 5, LLC v HMRC
|
[2024] EWCA Civ 330
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
11 Apr 2024
|
BAILII
|
|
2
|
|
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)
|
[2022] UKUT 314
|
United Kingdom Upper Tribunal
|
United Kingdom
|
25 Nov 2022
|
BAILII
|
|
2
|
|
Kwik-Fit Group Ltd v Revenue And Customs
|
[2024] EWCA Civ 434
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
3 May 2024
|
BAILII
|
|
1
|
|
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)
|
[2022] UKFTT 166
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 Apr 2022
|
BAILII
|
|
1
|
|
Euromoney Institutional Investor Plc v Revenue & Customs (Corporation Tax - Exchange of shares)
|
[2021] UKFTT 61
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Mar 2021
|
BAILII
|
|
1
|
|
JTI Acquisition Co (2011) Ltd v Commissioners for His Majesty's Revenue and Customs
|
[2024] EWCA Civ 652
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
13 Jun 2024
|
BAILII
|
|
|
|
JTI Acquisitions Co (2011) Ltd v Revenue and Customs (CORPORATION TAX - whether FTT correct to hold loan had unallowable purpose under s 441 and s 442 CTA 2009)
|
[2023] UKUT 194
|
United Kingdom Upper Tribunal
|
United Kingdom
|
7 Aug 2023
|
BAILII
|
|
|
|
SWISS CENTRE LTD v Revenue & Customs (Loan relationships - whether a payment was paid to release a security over land - whether a payment arose from a Co's loan relationship or related transaction)
|
[2023] UKFTT 449
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 May 2023
|
BAILII
|
|
|
|
Revenue and Customs v Euromoney Institutional Investor PLC
|
[2022] UKUT 205
|
United Kingdom Upper Tribunal
|
United Kingdom
|
29 Jul 2022
|
BAILII
|
|
|
