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Gunfleet Sands Ltd Gunfleet Sands II Ltd Walney (UK) Offshore Windfarms Limite Dorsted West of Duddon Sands (UK) Ltd v Revenue & Customs (Corporation Tax - Capital allowances)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)	[2023] UKUT 260	United Kingdom Upper Tribunal	United Kingdom	26 Oct 2023	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2022] Ukftt 00035	[2022] UKFTT 00035	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2022	BAILII		1
Daarasp LLP v HMRC	[2021] UKUT 87	United Kingdom Upper Tribunal	United Kingdom	13 Apr 2021	BAILII		5
Inmarsat Global Ltd v Revenue and Customs	[2021] UKUT 59	United Kingdom Upper Tribunal	United Kingdom	23 Mar 2021	BAILII		3
Cheshire Cavity Storage 1 Ltd v Revenue and Customs	[2021] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2021	BAILII		2
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances)	[2019] UKFTT 522	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2019	BAILII		2
[2008] STC (SCD) 460	[2008] STC (SCD) 460		United Kingdom	circa 2008			1
Cole Brothers v Phillips	[1982] 1 WLR 1450		United Kingdom	circa 1982	LexisNexis / Westlaw		4
Ben-Odeco Ltd v Powlson	[1978] 1 WLR 1093		United Kingdom	circa 1978	LexisNexis / Westlaw		19
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104
1 WLR 675	1 WLR 675		United Kingdom		LexisNexis / Westlaw		4