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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

13th June, 2024

Legislation Cited

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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)	[2024] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2024	BAILII		1
R v Montila	[2004] UKHL 50	House of Lords	United Kingdom	circa 2004	BAILII		53
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department	[2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343	United Kingdom Supreme Court	United Kingdom	2 Feb 2022	BAILII		129
805 Had Ukc1	805 Had UKC1		United Kingdom - Scotland	circa 2022			1

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