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Union Castle Mail Steamship Co Ltd v Revenue and Customs (CORPORATION TAX - derivative contracts) 3

[2018] UKUT 316

United Kingdom Upper Tribunal

United Kingdom

2nd October, 2018

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
Revenue and Customs v Smith and Nephew Overseas Ltd (Tax)	[2018] UKUT 393	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2018	BAILII		1
Union Castle Mail Steamship Co Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation)	[2020] UKFTT 493	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2020	BAILII

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