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Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other)     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Cheshire Cavity Storage 1 Ltd v Revenue and Customs	[2021] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2021	BAILII		2
HMRC v SSE Generation	[2019] UKUT 332	United Kingdom Upper Tribunal	United Kingdom	4 Nov 2019	BAILII		5

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
SSE Generation	[2018] UKFTT 146	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Mar 2018	BAILII		1
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
JD Wetherspoon v HMRC	[2012] UKUT 42	United Kingdom Upper Tribunal	United Kingdom	31 Jan 2012	BAILII		3
Maco Door & Window Hardware (UK) Ltd v Revenue and Customs Commissioners	[2008] UKHL 54; [2008] 3 All ER 1020; [2008] All ER (D) 403; [2008] BTC 486; [2008] 1 WLR 1790; (2008) 105 LSG 18	House of Lords	United Kingdom	30 Jul 2008	BAILII		2
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
Anchor International Ltd v Inland Revenue	[2003] UKSC SPC00354	United Kingdom Supreme Court	United Kingdom	16 Jan 2003	BAILII		2
Britax	[2002] EWCA Civ 806	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 May 2002	BAILII		5
IRC v Scottish Newcastle Breweries Ltd	[1982] 2 All ER 230		United Kingdom	circa 1982	LexisNexis		7
Top of the Cross Pty Ltd v Commissioner of Taxation (Cth)	(1980) 50 FLR 19; 11 ATR 366		Australia	circa 1980	Legal Online / Westlaw		10
Inland Revenue Commissioners v Barclay, Curle & Co Ltd	[1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122		United Kingdom - Scotland	circa 1969	LexisNexis		46
Henriksen v Grafton Hotel Ltd	[1942] 1 KB 82		United Kingdom	circa 1942	LexisNexis / Westlaw		2
Union Cold Storage	(1939) 22 Tax Cas 547		United Kingdom	circa 1939			1
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
Jarrold v John Good and Sons Ltd	40 Tax Cas 681		United Kingdom	circa 2008			9