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

Union Castle Mail Steamship Co Ltd v HMRC 3

[2020] EWCA Civ 547

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

22nd April, 2020

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6
Barclays Bank PLC v Revenue and Customs (Loan relationships - RCIs and warrants issued by subsidiary and parent companies in the context of the 2008 financial crisis)	[2024] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2024	BAILII		1
SWISS CENTRE LTD v Revenue & Customs (Loan relationships - whether a payment was paid to release a security over land - whether a payment arose from a Co's loan relationship or related transaction)	[2023] UKFTT 449	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2023	BAILII

Legislation Cited

s84

Legislation Name	Provision
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
GDF Suez Teesside Ltd v Revenue and Customs (CORPORATION TAX)	[2017] UKUT 68	United Kingdom Upper Tribunal	United Kingdom	17 Feb 2017	BAILII		9
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
NCL Investments Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2020] EWCA Civ 663; [2020] 1 WLR 4452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2020	BAILII		6
HMRC v Smith & Nephew Overseas Ltd	[2020] EWCA Civ 299	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2020	BAILII		2
Barclays Bank PLC v Revenue and Customs (Loan relationships - RCIs and warrants issued by subsidiary and parent companies in the context of the 2008 financial crisis)	[2024] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2024	BAILII		1
396 Ca 2006	396 CA 2006			circa 2006			1
SWISS CENTRE LTD v Revenue & Customs (Loan relationships - whether a payment was paid to release a security over land - whether a payment arose from a Co's loan relationship or related transaction)	[2023] UKFTT 449	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2023	BAILII

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