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SSE Generation Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances) 2

[2018] UKFTT 416

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

31st July, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
HMRC v SSE Generation Ltd	[2021] EWCA Civ 105	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Feb 2021	BAILII		9
HMRC v SSE Generation Ltd	[2023] UKSC 17	United Kingdom Supreme Court	United Kingdom	17 May 2023	BAILII		1

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s21, s22
Finance Act 1994

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
[2018] Ukftt 0416	[2018] UKFTT 0416	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2018	BAILII		1
HMRC v SSE Generation Ltd	[2023] UKSC 17	United Kingdom Supreme Court	United Kingdom	17 May 2023	BAILII		1
Jarrold (Inspector of Taxes) v John Good and Sons Ltd	[1963] 1 All ER 141		United Kingdom	circa 1963	LexisNexis		3
Yarmouth v France	[1887] UKLawRpKQB 169; (1887) 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 17 Rul Cas 217; 36 WR 281		United Kingdom	8 Nov 1887	CommonLII		104
Bridge House (Reigate Hill) Ltd v Hinder	(1971) 47 Tax Cas 182		United Kingdom	circa 1971			3
Margrett v Lowestoft Water & Gas Co	(1935) 19 Tax Cas 481		United Kingdom	circa 1935			13

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