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Barclays Bank PLC v Revenue and Customs (Loan relationships - RCIs and warrants issued by subsidiary and parent companies in the context of the 2008 financial crisis) 1

[2024] UKFTT 246

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

21st March, 2024

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
UK Care No 1 Ltd v Revenue and Customs (CORPORATION TAX - loan relationships - disallowance of imported losses)	[2024] UKFTT 542	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2024	BAILII

Legislation Cited

s80, s81, s84

Legislation Name	Provision
Finance Act 1998
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
PCP v Barclays	[2021] EWHC 307	High Court of England and Wales	United Kingdom - England and Wales	circa 2021	BAILII		3
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		3
HMRC v Smith & Nephew Overseas Ltd	[2020] EWCA Civ 299	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2020	BAILII		2
250 PCP 2	250 PCP 2		United Kingdom	circa 2020			1
2 PCP 1	2 PCP 1		United Kingdom	circa 2020			1
UK Care No 1 Ltd v Revenue and Customs (CORPORATION TAX - loan relationships - disallowance of imported losses)	[2024] UKFTT 542	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2024	BAILII

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