Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

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

[2019] UKFTT 498

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

United Kingdom

1st August, 2019

Cases Referring to this Case

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

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)	s22, s23

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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
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
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
Jarrold v John Good and Sons Ltd	40 Tax Cas 681		United Kingdom	circa 1969			9
IRC v Scottish Newcastle Breweries Ltd	[1982] 2 All ER 230		United Kingdom	circa 1982	LexisNexis		7
HMRC v SSE Generation	[2019] UKUT 332	United Kingdom Upper Tribunal	United Kingdom	4 Nov 2019	BAILII		5
Britax	[2002] EWCA Civ 806	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 May 2002	BAILII		5
JD Wetherspoon v HMRC	[2012] UKUT 42	United Kingdom Upper Tribunal	United Kingdom	31 Jan 2012	BAILII		3
Cheshire Cavity Storage 1 Ltd v Revenue and Customs	[2021] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2021	BAILII		2
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
Anchor International Ltd v Inland Revenue	[2003] UKSC SPC00354	United Kingdom Supreme Court	United Kingdom	16 Jan 2003	BAILII		2
Henriksen v Grafton Hotel Ltd	[1942] 1 KB 82		United Kingdom	circa 1942	LexisNexis / Westlaw		2
SSE Generation	[2018] UKFTT 146	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Mar 2018	BAILII		1
Union Cold Storage	(1939) 22 Tax Cas 547		United Kingdom	circa 1939			1

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback