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Greene King PLC v HMRC 4

[2016] EWCA Civ 782; [2017] 4 WLR 190

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

27th July, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Union Castle Mail Steamship Co Ltd v Revenue & Customs (Issues remitted from Court of Appeal - Whether appellant should be permitted seek to amend its tax computation)	[2020] UKFTT 493	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2020	BAILII
Revenue and Customs v Smith and Nephew Overseas Ltd (Tax)	[2018] UKUT 393	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2018	BAILII		1
Smith and Nephew Overseas Ltd	[2017] UKFTT 151	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2017	BAILII		3
GDF Suez Teeside Ltd (formerly Teesside Power Ltd) v HMRC	[2018] EWCA Civ 2075; [2019] 1 All ER 528	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Oct 2018	BAILII		8

Legislation Cited

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
2 Act 2015	2 Act 2015		United Kingdom	circa 2015			16
Greene King Plc v Revenue And Customs	[2014] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2014	BAILII		3
Lowry v Consolidated African Selection Trust Ltd	[1940] AC 648; [1940] 2 All ER 545; 56 TLR 735		United Kingdom	circa 1940	LexisNexis / Westlaw		18
Graham v Green	(1925) 2 KB 37; [1925] All ER 690		United Kingdom	circa 1925	LexisNexis / Westlaw		37
Port of London Authority v Inland Revenue Commissioners	(1920) 2 KB 612		United Kingdom	circa 1920	LexisNexis / Westlaw		1
Re Spanish Prospecting Co Ltd	[1910] UKLawRpCh 125; [1911] 1 Ch 92; [1908-10] All ER 573; 103 LT 609	Court of Chancery	United Kingdom	9 Nov 1910	CommonLII		102
GDF Suez Teeside Ltd (formerly Teesside Power Ltd) v HMRC	[2018] EWCA Civ 2075; [2019] 1 All ER 528	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Oct 2018	BAILII		8
Vocalspruce Ltd v HMRC	[2014] EWCA Civ 1302	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Oct 2014	BAILII		1
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
Revenue and Customs Commissioners v Bank of Ireland	[2008] EWCA 58	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2008	BAILII		1

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