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Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application)   flag 

[2021] UKFTT 147
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th May, 2021

Legislation Cited

Legislation Name Provision
Rules (Qld) s2, s8, s10

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag 301
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
Carter v Ahsan [2005] EWCA Civ 990; [2005] ICR 1817 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2005 BAILII flag 26
Qureshi v HMRC [2018] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2018 BAILII flag 21
Norwich Corporation v Norwich Electric Tramways Co Ltd [1906] UKLawRpKQB 69; [1906] 2 KB 119; 75 LJKB 636; 95 LT 12; 70 JP 401; 22 TLR 553 King's Bench United Kingdom 18 May 1906 CommonLII flag 19
Lieut Colonel James Frederick Dudley Crichton Stuart,-Appellant; The Most Honourable John Patrick Crichton Stuart, Marquis of Bute, and Earl of Dumfries, an infant,-Respondent (in the English Appeal), and Major General Charles Stuart,-Appellant; Lady Elizabeth Moore, Lieut Colonel James F D C Stuart,-Respondents (in the Scotch Appeals) [1861] EngR 569; 9 HLCas 440; 11 ER 799 House of Lords United Kingdom circa 1861 CommonLII flag 14
Advocate General v Murray Group Holdings Ltd [2015] CSIH 77; [2015] SLT 765 United Kingdom - Scotland circa 2015 Westlaw flag 10
Spring Capital Ltd v HMRC [2015] UKFTT 66 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2015 BAILII flag 9
Spring Salmon & Seafood Ltd v Revenue & Customs [2014] UKFTT 887 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2014 BAILII flag 8
Minute of Amendment for Mr   Rod   Thomas and for Answers for the other [2010] CSOH 82 United Kingdom - Scotland circa 2010 flag 8
Spring Capital Ltd v Revenue and Customs [2016] UKUT 264 United Kingdom Upper Tribunal United Kingdom 10 Jun 2016 BAILII flag 5
Murray Group Holdings v HMRC [2012] UKFTT 692 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2012 BAILII flag 5
Advocate General for Scotland for an Order under s 653 of the Companies Act 1985 that the name of SPRING SALMON & SEAFOOD LTD be restored to the Register of Companies [2010] CSOH 117 United Kingdom - Scotland circa 2010 flag 5
Spring Salmon & Seafood Ltd v Revenue & Customs [2016] UKUT 313 United Kingdom Upper Tribunal United Kingdom 5 Jul 2016 BAILII flag 4
Midlothian Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity) [2020] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2020 BAILII flag 3
Spring Capital Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Exemptions and reliefs - carry forward of losses) [2019] UKFTT 699 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Nov 2019 BAILII flag 3
IRC v City of Glasgow Police and Athletic Association [1953] SC (HL) 13 House of Lords United Kingdom - Scotland circa 1953 flag 3
Mid Ulster District Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity) [2020] UKFTT 434 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2020 BAILII flag 2
[2017] Ukftt 65 [2017] UKFTT 65 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2017 BAILII flag 2

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