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Investec Asset Finance plc v Revenue and Customs Commissioners     12

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
APP ACCOUNTING GROUP LTD v Revenue & Customs (PROCEDURE - application to be joined as a party - appeals against tax liabilities)	[2024] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jan 2024	BAILII
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation)	[2022] UKFTT 105	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
Daarasp LLP v HMRC	[2021] UKUT 87	United Kingdom Upper Tribunal	United Kingdom	13 Apr 2021	BAILII		5
HMRC v SSE Generation Ltd	[2021] EWCA Civ 105	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Feb 2021	BAILII		9
IM Group Ltd v Revenue & Customs (PROCEDURE - application to preclude HMRC from introducing additional arguments in statement of case)	[2021] UKFTT 82	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2021	BAILII
Revenue And Customs v LG Park HT1 Ltd	[2023] EWCA Civ 1193	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Oct 2023	BAILII
Shinelock Ltd v HMRC	[2023] UKUT 107	United Kingdom Upper Tribunal	United Kingdom	15 May 2023	BAILII		5
Shiner v Revenue & Customs (INCOME TAX - deductibility of interest)	[2020] UKFTT 295	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		1
Tills Plus Ltd v Revenue and Customs (CORPORATION TAX - R &D - whether expenditure incurred in relation to R &D as defined)	[2024] UKFTT 614	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jul 2024	BAILII
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
UPS SGP Ltd v Revenue & Customs (PROCEDURE : application for referral to Upper Tribunal (Lands Chamber))	[2020] UKFTT 242	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jun 2020	BAILII

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Cenlon Finance Co Ltd v Ellwood	[1962] AC 782; [1962] 1 All ER 854; (1962) 40 Tax Cas 176		United Kingdom	circa 1962	LexisNexis / Westlaw		52
D Arcy v HMRC	[2006] STC (SCD) 543		United Kingdom	circa 2006			21
Fidex Ltd v Revenue and Customs Commissioners	[2016] EWCA Civ 385; [2016] 4 All ER 1063	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Apr 2016	BAILII		24
Gakhal	[2016] UKFTT 356	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2016	BAILII		6
HMRC v Investec Asset Finance	[2018] UKUT 69	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2018	BAILII		3
Inland Revenue Commissioners v F S Securities Ltd	[1965] AC 631		United Kingdom	circa 1965	LexisNexis / Westlaw		3
Mallalieu v Drummond	[1983] AC 861		United Kingdom	circa 1983	LexisNexis / Westlaw		8
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Revenue and Customs v Investec Asset Finance PLC (Tax)	[2018] UKUT 413	United Kingdom Upper Tribunal	United Kingdom	19 Dec 2018	BAILII		1
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4
Yuill v Wilson (Inspector of Taxes)	[1980] 3 All ER 7		United Kingdom	circa 1980	LexisNexis		1