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Ltd v Revenue & Customs (INCOME TAX - claim for tax repayment)   flag  1

[2018] UKFTT 384
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
21st June, 2018

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law) [2024] UKUT 23 United Kingdom Upper Tribunal United Kingdom 25 Jan 2024 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
McGuiness v HMRC [2013] UKFTT 88 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Jan 2013 BAILII flag 3
HMRC v Tower MCashback LLP 1 [2008] EWHC 2387 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 4
Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16; [2014] 2 All ER 685 United Kingdom Supreme Court United Kingdom 5 Mar 2014 BAILII flag 65
Revenue and Customs Commissioners [2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131 United Kingdom Supreme Court United Kingdom 11 May 2011 BAILII flag 108
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law) [2024] UKUT 23 United Kingdom Upper Tribunal United Kingdom 25 Jan 2024 BAILII flag
HMRC v Walker [2016] UKUT 32 United Kingdom Upper Tribunal United Kingdom 22 Dec 2015 BAILII flag 8

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