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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)   flag 

[2023] UKFTT 449
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
22nd May, 2023

Legislation Cited

s38
Legislation Name Provision
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Shinelock Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 320 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2021 BAILII flag 2
Garforth v Tankard Carpets (1980) 53 Tax Cas 342 United Kingdom circa 1980 flag 6
Vodafone Cellular Ltd v Shaw 69 Tax Cas 376 United Kingdom circa 2021 flag 15
Union Castle Mail Steamship Co Ltd v HMRC [2020] EWCA Civ 547 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Apr 2020 BAILII flag 3
BXB v Watch Tower and Bible Tract Society of Pennsylvania [2020] EWHC 156 High Court of England and Wales United Kingdom - England and Wales circa 2020 BAILII flag 1
Kogan v Martin [2019] EWCA Civ 1645; [2020] FSR 3; [2020] EMLR 4 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 2019 BAILII flag 126
Travel Document Service v Revenue and Customs Commissioners [2018] EWCA Civ 549; [2018] 3 All ER 60 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Mar 2018 BAILII flag 11
Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 113
Field v Leeds City Council [1999] EWCA Civ 3013; [2000] 1 EGLR 54 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Dec 1999 BAILII flag 16

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