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Acamar Productions LLP v The Commissioners for Her Majesty's Revenue and Customs   flag 

[2022] UKFTT 74
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
17th February, 2022

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
CHF PIP! PLC v Revenue & Customs (INCOME TAX - EIS - Qualifying business activities) [2021] UKFTT 383 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Oct 2021 BAILII flag 6
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs [2020] EWCA Civ 663; [2020] 1 WLR 4452 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2020 BAILII flag 6
Degorce v HMRC [2017] EWCA Civ 1427; [2018] 4 WLR 79 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Oct 2017 BAILII flag 19
Ingenious Games v Revenue and Customs (INCOME TAX/CORPORATION TAX : Losses) [2017] UKFTT 429 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 May 2017 BAILII flag 2
Samarkand Film Partnership No 3 v HMRC [2017] EWCA Civ 77 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Feb 2017 BAILII flag 18
Samarkand Film Partnership No 3 v Revenue & Customs [2011] UKFTT 610 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Sep 2011 BAILII flag 6
Re Mumtaz Properties Ltd [2011] EWCA Civ 610; [2012] 2 BCLC 109 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 May 2011 BAILII flag 96
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
BP Australia Ltd v FCT [1965] 3 All ER 209 United Kingdom circa 1965 LexisNexis flag 6
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd [1979] 1 WLR 683 United Kingdom circa 1979 LexisNexis / Westlaw flag 12
Floor v Davis [1978] Ch 295; [1979] 2 WLR 830 Court of Chancery United Kingdom circa 1978 LexisNexis / Westlaw flag 8
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 79
Commissioner of Taxes v Nchanga Consolidated Copper Mines Ltd [1964] AC 948; [1964] 1 All ER 208 United Kingdom circa 1964 LexisNexis / Westlaw flag 45
Anglo-Persian Oil Co Ltd v Dale [1932] 1 KB 124; [1931] All ER 725; 16 Tax Cas 253 United Kingdom circa 1932 LexisNexis / Westlaw flag 46
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Hancock v General Reversionary and Investment Co , Ltd [1919] 1 KB 25; 7 Tax Cas 358 United Kingdom circa 1919 LexisNexis / Westlaw flag 25
Backman v Canada [2001] 1 RCS 367; [2001] SCC 10; [2001] 1 SCR 367 Supreme Court of Canada Canada 1 Mar 2001 Supreme Court of Canada flag 8
Commissioners of Inland Revenue v Carron Co (1968) 45 Tax Cas 18 United Kingdom circa 1968 flag 16

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