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Law Cite |
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 |
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Ltd v HMRC | [2019] UKFTT 254 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Apr 2019 | BAILII |
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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 |
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Acornwood LLP v HMRC | [2014] UKFTT 416 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 May 2014 | BAILII |
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Versteegh v HMRC | [2013] UKFTT 642 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Nov 2013 | BAILII |
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Legislation Name | Provision | s82, s84
Finance Act 1998 | |
Finance Act 1996 |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Prudential plc v Revenue and Customs Commissioners |
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United Kingdom | circa 2008 |
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Lewis v IRC |
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United Kingdom | circa 1999 |
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Meridian Global Funds Management Asia Ltd v Securities Commission |
[1995] UKPC 5; |
Privy Council | United Kingdom | 26 Jun 1995 | BAILII |
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CIR v Challenge Corporation |
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New Zealand | circa 1986 | LexisNexis |
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IRC v Parker |
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United Kingdom | circa 1966 | LexisNexis / Westlaw |
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