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Union Castle Mail Steamship Co Ltd v HMRC 3

[2020] EWCA Civ 547

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

22nd April, 2020

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Barclays Bank PLC v Revenue and Customs (Loan relationships - RCIs and warrants issued by subsidiary and parent companies in the context of the 2008 financial crisis)	[2024] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2024	BAILII		1
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6
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

Legislation Cited

s84

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
Gallagher v Jones	[1994] Ch 107	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		17
GDF Suez Teeside Ltd (formerly Teesside Power Ltd) v HMRC	[2018] EWCA Civ 2075; [2019] 1 All ER 528	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Oct 2018	BAILII		8
GDF Suez Teesside Ltd v Revenue and Customs (CORPORATION TAX)	[2017] UKUT 68	United Kingdom Upper Tribunal	United Kingdom	17 Feb 2017	BAILII		9
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 Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd	[2007] UKHL 15; [2007] 2 All ER 440; [2007] 1 WLR 1448; [2007] All ER (D) 459; [2007] SC (HL) 105; [2007] SCLR 468	House of Lords	United Kingdom - Scotland	28 Mar 2007	BAILII		12
396 Ca 2006	396 CA 2006			circa 2006			1

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