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A H Field (Holdings) Ltd v Revenue and Customs Commissioners   flag  5

[2012] UKFTT 104
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th February, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 1
Ltd v HMRC [2019] UKFTT 254 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2019 BAILII flag 8
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC [2015] UKFTT 401 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Aug 2015 BAILII flag 2
Acornwood LLP v HMRC [2014] UKFTT 416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2014 BAILII flag 9
Versteegh v HMRC [2013] UKFTT 642 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Nov 2013 BAILII flag 13

Legislation Cited

s82, 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
Prudential plc v Revenue and Customs Commissioners [2008] STC (SCD) 239 United Kingdom circa 2008 flag 4
Lewis v IRC [1999] STC (SCD) 349 United Kingdom circa 1999 flag 4
Meridian Global Funds Management Asia Ltd v Securities Commission [1995] UKPC 5; [1995] 2 AC 500; [1995] 3 All ER 918; [1995] 3 WLR 413; [1995] BCC 942; [1995] 2 BCLC 116 Privy Council United Kingdom 26 Jun 1995 BAILII flag 346
CIR v Challenge Corporation [1986] 2 NZLR 513 New Zealand circa 1986 LexisNexis flag 53
IRC v Parker [1966] AC 141; 43 Tax Cas 396 United Kingdom circa 1966 LexisNexis / Westlaw flag 23

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