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GDF Suez Teeside     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Roger Preston Group Ltd v Revenue and Customs (CORPORATION TAX - Accountancy treatment and amortisation of assets sold)	[2021] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Feb 2021	BAILII		1
Union Castle Mail Steamship Co Ltd v HMRC	[2016] UKFTT 526	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jul 2016	BAILII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Spritebeam Ltd v Revenue & Customs	[2015] UKUT 75	United Kingdom Upper Tribunal	United Kingdom	25 Feb 2015	BAILII		8
Versteegh v HMRC	[2013] UKFTT 642	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Nov 2013	BAILII		13
Greene King plc v HMRC	[2012] UKFTT 385	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2012	BAILII		3
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners	[2010] UKSC 58; [2011] 1 WLR 44	United Kingdom Supreme Court	United Kingdom	15 Dec 2010	BAILII		49
DCC Holdings (UK) Ltd v HMRC	[2009] EWCA Civ 1165; [2009] STI 2933; [2009] BTC 724	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 2009	BAILII		5
DCC Holdings (UK) Ltd v HMRC	[2008] EWHC 2429	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		2
DCC Holdings (UK) Ltd v HMRC	[2007] STC (SCD) 592		United Kingdom	circa 2007			2
Odeon Associated Theatres Ltd v Jones	[1971] 2 All ER 407		United Kingdom	circa 1971	LexisNexis		2