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LLC v HMRC 3

[2020] UKFTT 443

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

3rd November, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Syngenta Holdings Ltd v Revenue And Customs (PROCEDURE - application for disclosure following a lengthy enquiry)	[2021] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jun 2021	BAILII		1
Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC	[2022] UKUT 199	United Kingdom Upper Tribunal	United Kingdom	19 Jul 2022	BAILII		4

Legislation Cited

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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
Syngenta Holdings Ltd v Revenue And Customs (PROCEDURE - application for disclosure following a lengthy enquiry)	[2021] UKFTT 236	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jun 2021	BAILII		1
Ltd v HMRC	[2019] UKFTT 254	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2019	BAILII		8
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC	[2022] UKUT 199	United Kingdom Upper Tribunal	United Kingdom	19 Jul 2022	BAILII		4
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores & Co (a firm)	[1990] 2 AC 239; [1990] 1 All ER 45; 62 Tax Cas 704		United Kingdom	circa 1990	LexisNexis / Westlaw		43
Mallalieu v Drummond (Inspector of Taxes)	[1983] 2 AC 861; [1983] 2 All ER 1095; (1983) 57 Tax Cas 330; [1983] 3 WLR 409; [1983] BTC 380		United Kingdom	circa 1983	LexisNexis / Westlaw		70

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