|
ScottishPower (SCPL) Ltd v HM Revenue and Customs (CORPORATION TAX - whether FTT erred in finding payments pursuant to settlement agreements with regulators were non-deductible - whether FTT erred in treating an element of payment which it considered deductible when that payment was part of a package of payments having a penal character)
|
[2023] UKUT 218
|
United Kingdom Upper Tribunal
|
United Kingdom
|
5 Sep 2023
|
BAILII
|
|
|
|
Scottish Power (SPCL) Ltd Scottishpower Renewables (UK) Ltd Scottish Power (DCL) Ltd Scottish Power Energy Retail Ltd v Revenue & Customs (Corporation Tax - whether "redress payments" made pursuant to settlement with regulator)
|
[2022] UKFTT 41
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Feb 2022
|
BAILII
|
|
1
|
|
BES COMMERCIAL ELECTRICITY LTD v Revenue & Customs (CORPORATION TAX - McNight considered - whether a penalty)
|
[2021] UKFTT 456
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Dec 2021
|
BAILII
|
|
1
|
|
Ltd v HMRC
|
[2019] UKFTT 254
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Apr 2019
|
BAILII
|
|
8
|
|
Hanif v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation)
|
[2017] UKFTT 486
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jun 2017
|
BAILII
|
|
|
|
G4S Cash Solutions (UK) Ltd v HMRC
|
[2016] UKFTT 239
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Apr 2016
|
BAILII
|
|
1
|
|
Peter Vaines v The Commissioners of Revenue & Customs
|
[2013] UKFTT 576
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Oct 2013
|
BAILII
|
|
|
|
McLaren Racing Ltd v Revenue & Customs
|
[2012] UKFTT 601
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Sep 2012
|
BAILII
|
|
1
|
|
Purolite International Ltd v Revenue & Customs
|
[2012] UKFTT 475
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Jul 2012
|
BAILII
|
|
|
|
MA Raynor (Deceased) and Mrs BC Raynor
|
[2011] UKFTT 813
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Dec 2011
|
BAILII
|
|
1
|
|
Mr Paul Duckmanton v Revenue & Customs
|
[2011] UKFTT 664
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
13 Oct 2011
|
BAILII
|
|
1
|
|
Ross & Anr v HMCC
|
[2010] EWHC 13 (Ch); [2010] 2 All ER 126
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
12 Jan 2010
|
BAILII
|
|
15 
|
|
Commissioner of Inland Revenue v Chu Fung Chee
|
[2006] HKCFI 617; [2006] 2 HKLRD 718
|
Hong Kong Court of First Instance
|
Hong Kong
|
20 May 2006
|
HKLII
|
|
|
|
[2006] Hkcfi 508 (20 May 2006)
|
[2006] HKCFI 508
|
Hong Kong Court of First Instance
|
Hong Kong
|
20 May 2006
|
HKLII
|
|
|
|
MrDBMadan, Madras v The Commissioner of Income-tax - TCNo 1294 of 1992
|
[2002] INTNHC 724
|
High Court of Madras
|
India - Madras
|
18 Sep 2002
|
LIIofIndia
|
|
|
|
65302 British Columbia Ltd v Canada
|
[1999] 3 SCR 804
|
Supreme Court of Canada
|
Canada
|
25 Nov 1999
|
Supreme Court of Canada
|
|
9
|
