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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
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
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
Garforth v Tankard Carpets (1980) 53 Tax Cas 342 United Kingdom circa 1980 flag 6
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
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
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
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
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
Vodafone Cellular Ltd v Shaw 69 Tax Cas 376 United Kingdom flag 15

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