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Union Castle Mail Steamship Co Ltd v HMRC   flag  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 flag 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 flag 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 flag

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 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 flag 8
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 flag 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 flag
Revenue and Customs Commissioners v William Grant & Sons Distillers Ltd; Small (Inspector of Taxes) v Mars UK Ltd [2007] UKHL 15; [2007] 2 All ER 440; [2007] 1 WLR 1448; [2007] All ER (D) 459; [2007] SC (HL) 105; [2007] SCLR 468 House of Lords United Kingdom - Scotland 28 Mar 2007 BAILII flag 12
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58; [2011] 1 WLR 44 United Kingdom Supreme Court United Kingdom 15 Dec 2010 BAILII flag 49
GDF Suez Teesside Ltd v Revenue and Customs (CORPORATION TAX) [2017] UKUT 68 United Kingdom Upper Tribunal United Kingdom 17 Feb 2017 BAILII flag 9
396 Ca 2006 396 CA 2006 circa 2006 1

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