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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
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 |
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Shinelock Ltd v HMRC | [2023] UKUT 107 | United Kingdom Upper Tribunal | United Kingdom | 15 May 2023 | BAILII |
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