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Eclipse Film Partners (No 35) LLP v HMRC   flag  13

[2013] UKUT 639
United Kingdom Upper Tribunal
United Kingdom
20th December, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Benoit D'Angelin v Revenue and Customs (INCOME TAX - BUSINESS INVESTMENT RELIEF - Introduction by Appellant of 1 5m foreign income to UK) [2024] UKFTT 462 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 May 2024 BAILII flag
Upham v HSBC UK Bank PLC (Rev1) [2024] EWHC 849 (Comm) High Court of England and Wales United Kingdom - England and Wales 26 Apr 2024 BAILII flag 1
Beard v Revenue and Custom (Distributions from share premium - Jersey law - whether the distributions were "dividends" - and whether the distributions were "dividends of a capital nature") [2024] UKUT 73 United Kingdom Upper Tribunal United Kingdom 22 Mar 2024 BAILII flag
NCL Investments Ltd v HMRC [2022] UKSC 9; [2022] 1 WLR 1829 United Kingdom Supreme Court United Kingdom 23 Mar 2022 BAILII flag 5
HM Revenue & Customs v Naghshineh [2022] EWCA Civ 19 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jan 2022 BAILII flag 2
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses) [2020] UKFTT 197 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag 1
Good v HMRC [2020] UKFTT 25 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2020 BAILII flag 2
R (Locke) v Revenue and Customs Comrs [2019] EWCA Civ 1909; [2020] 1 All ER 459 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 Nov 2019 BAILII flag 2
Revenue and Customs v NCL Investments Ltd (CORPORATION TAX grant of share options to employees by an employee benefit trust) [2019] UKUT 111 United Kingdom Upper Tribunal United Kingdom 8 Apr 2019 BAILII flag 1
Netley v HM Revenue & Customs [2017] UKFTT 442 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2017 BAILII flag 5
Farnborough Airport Properties Co Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs) [2016] UKFTT 431 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jun 2016 BAILII flag 2
Stagecoach Group Plc v HMRC [2016] UKFTT 120 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2016 BAILII flag 6
Shirley v HMRC [2014] UKFTT 1023 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Nov 2014 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R (Jones) v First-tier Tribunal (Social Entitlement Chamber) [2013] UKSC 19; [2013] 2 AC 48; [2013] 2 All ER 625; [2013] 2 WLR 1012 United Kingdom Supreme Court United Kingdom 17 Apr 2013 BAILII flag 142
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132

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