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Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998)    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Ben-Odeco Ltd v Powlson	[1978] 1 WLR 1093		United Kingdom	circa 1978	LexisNexis / Westlaw		19
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
Cheshire Cavity Storage 1 Ltd v HMRC	[2022] EWCA Civ 305	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Mar 2022	BAILII		3
Daarasp LLP v HMRC	[2021] UKUT 87	United Kingdom Upper Tribunal	United Kingdom	13 Apr 2021	BAILII		5
Daphne v Shaw	(1926) 11 Tax Cas 258		United Kingdom	circa 1926			1
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)	[2022] UKFTT 35	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2022	BAILII		1
HMRC v SSE Generation Ltd	[2021] EWCA Civ 105	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Feb 2021	BAILII		9
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
Inmarsat Global Ltd v HMRC	[2022] EWCA Civ 1076	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2022	BAILII		2
McVeigh (HMIT) v Arthur Sanderson Sons Ltd	[1969] 2 All ER 771		United Kingdom	circa 1969	LexisNexis		1
Munby v Furlong	(1977) 50 Tax Cas 491		United Kingdom	circa 1977			3
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		6
Shinelock Ltd v HMRC	[2023] UKUT 00107	United Kingdom Upper Tribunal	United Kingdom	circa 2023	BAILII		2
Urenco Chemplants Ltd v HMRC	[2022] EWCA Civ 1587	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2022	BAILII		3
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		104