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JTI Acquisitions Co (2011) Ltd v Revenue and Customs (CORPORATION TAX - whether FTT correct to hold loan had unallowable purpose under s 441 and s 442 CTA 2009)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)	[2022] UKUT 314	United Kingdom Upper Tribunal	United Kingdom	25 Nov 2022	BAILII		2
Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC	[2022] UKUT 199	United Kingdom Upper Tribunal	United Kingdom	19 Jul 2022	BAILII		4
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed)	[2022] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2022	BAILII		1
Chen v Ng	[2017] 5 UKPC 27	Privy Council	United Kingdom	circa 2017	BAILII		1
Fidex Ltd v Revenue and Customs Commissioners	[2014] UKUT 454	United Kingdom Upper Tribunal	United Kingdom	13 Nov 2014	BAILII		10
Garforth v Tankard Carpets	(1980) 53 Tax Cas 342		United Kingdom	circa 1980			6
Inland Revenue Commissioners v Kleinwort Benson	[1969] 2 Ch 221	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw		6
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		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		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		113