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Travel Document Service v Revenue and Customs Commissioners   flag  11

[2018] EWCA Civ 549; [2018] 3 All ER 60
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th March, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
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 flag
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 flag 1
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 flag 2
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 flag
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 flag
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships) [2022] UKUT 314 United Kingdom Upper Tribunal United Kingdom 25 Nov 2022 BAILII flag 2
Revenue and Customs v Euromoney Institutional Investor PLC [2022] UKUT 205 United Kingdom Upper Tribunal United Kingdom 29 Jul 2022 BAILII flag
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 flag 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 flag 1
LLC v HMRC [2020] UKFTT 443 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2020 BAILII flag 3
Ltd v HMRC [2019] UKFTT 254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag 8

Legislation Cited

Legislation Name Provision
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Travel Document Service v Revenue & Customs [2017] UKUT 45 United Kingdom Upper Tribunal United Kingdom 7 Feb 2017 BAILII flag 5
Fidex Ltd v Revenue and Customs Commissioners [2014] UKUT 454 United Kingdom Upper Tribunal United Kingdom 13 Nov 2014 BAILII flag 10
HMRC v DV3 RS Ltd Partnership [2013] EWCA Civ 907; [2014] 1 WLR 1136 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jul 2013 BAILII flag 18
Markem Corporation v Zipher Ltd [2005] EWCA Civ 267; [2005] RPC 31; [2005] All ER (D) 377 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Mar 2005 BAILII flag 82
Allied Pastoral Holdings Pty Ltd v Commissioner of Taxation (1983) 70 FLR 447; (1983) 44 ALR 607 Australia circa 1983 Legal Online / Westlaw flag 98
Inland Revenue Commissioners v Brebner [1967] 2 AC 18; [1967] 1 All ER 779 United Kingdom circa 1967 LexisNexis / Westlaw flag 47

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