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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)   flag  1

[2022] UKFTT 35
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd February, 2022

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 flag

Legislation Cited

Legislation Name Provision
Finance Act 1998 s1, s3, s11, s36, s46, s50, s53, s61

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 2
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 flag
Daarasp LLP v HMRC [2021] UKUT 87 United Kingdom Upper Tribunal United Kingdom 13 Apr 2021 BAILII flag 5
Inmarsat Global Ltd v Revenue and Customs [2021] UKUT 59 United Kingdom Upper Tribunal United Kingdom 23 Mar 2021 BAILII flag 3
Cheshire Cavity Storage 1 Ltd v Revenue and Customs [2021] UKUT 50 United Kingdom Upper Tribunal United Kingdom 5 Mar 2021 BAILII flag 2
[2008] STC (SCD) 460 [2008] STC (SCD) 460 United Kingdom circa 2008 flag 1
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 flag 104
1 WLR 675 1 WLR 675 United Kingdom circa 2023 LexisNexis / Westlaw flag 4
Cole Brothers v Phillips [1982] 1 WLR 1450 United Kingdom circa 1982 LexisNexis / Westlaw flag 4
Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093 United Kingdom circa 1978 LexisNexis / Westlaw flag 19

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