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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

4th December, 2020

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Re Waring	[1948] Ch 221	Court of Chancery	United Kingdom	circa 1948	LexisNexis / Westlaw		22
Investec Asset Finance plc v Revenue and Customs Commissioners	[2020] EWCA Civ 579	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2020	BAILII		12
Greene King PLC v HMRC	[2016] EWCA Civ 782; [2017] 4 WLR 190	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2016	BAILII		4
Hague Plant Ltd v Hague	[2014] EWCA Civ 1609	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Dec 2014	BAILII		66
Mitchell v News Group Newspapers Ltd	[2013] EWCA Civ 1537; [2014] 2 All ER 430; [2014] 1 WLR 795; (2013) 6 Costs LR 1008	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Nov 2013	BAILII		400
Swain-Mason v Mills & Reeve LLP	[2011] EWCA Civ 14; [2011] 1 WLR 2735; [2011] All ER (D) 131	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Jan 2011	BAILII		154
Asiana Ltd v HMRC	[2019] UKFTT 267	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Apr 2019	BAILII		3
Union Castle Mail Steamship Co Ltd v HMRC	[2016] UKFTT 526	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2016	BAILII		3
Stagecoach Group Plc v HMRC	[2016] UKFTT 120	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2016	BAILII		6
Quah Su-Ling v Goldman Sachs International	[2015] EWHC 759	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		30
Dany Lions Ltd v Bristol Cars Ltd	[2014] EWHC 928	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Durley House Ltd v Firmdale Hotels plc	[2014] EWHC 2608	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII
Union Castle Mail Steamship Co Ltd v Revenue and Customs (CORPORATION TAX - derivative contracts)	[2018] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	2 Oct 2018	BAILII		3
Denley v HMRC	[2017] UKUT 340	United Kingdom Upper Tribunal	United Kingdom	25 Aug 2017	BAILII		24

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