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Urenco Chemplants Ltd v HMRC   flag  3

[2022] EWCA Civ 1587
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
1st December, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue & Customs v Burlington Loan Management DAC (UK-Ireland double tax convention) [2024] UKUT 152 United Kingdom Upper Tribunal United Kingdom 31 May 2024 BAILII flag
Acorn Venture Ltd v Revenue And Customs (CAPITAL ALLOWANCES - whether a camping pod is a building) [2023] UKFTT 995 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2023 BAILII flag
Gunfleet Sands Ltd v Commissioners for His Majesty's Revenue and Customs (CORPORATION TAX - s11 Capital Allowances Act 2001 - Schedule 18 Finance Act 1998) [2023] UKUT 260 United Kingdom Upper Tribunal United Kingdom 26 Oct 2023 BAILII flag

Legislation Cited

s21, s22, s23
Legislation Name Provision
The Act (NSW)
Interpretation Act 1978 (NT)
Finance Act 1971 s41
Finance Act 1994 s11, s23

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Inmarsat Global Ltd v HMRC [2022] EWCA Civ 1076 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2022 BAILII flag 2
NCL Investments Ltd v HMRC [2022] UKSC 9; [2022] 1 WLR 1829 United Kingdom Supreme Court United Kingdom 23 Mar 2022 BAILII flag 5
Cheshire Cavity Storage 1 Ltd v HMRC [2022] EWCA Civ 305 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Mar 2022 BAILII flag 3
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department [2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343 United Kingdom Supreme Court United Kingdom 2 Feb 2022 BAILII flag 129
[2022] Ukut 00022 [2022] UKUT 00022 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag 1
Inmarsat Global Ltd v Revenue and Customs [2021] UKUT 59 United Kingdom Upper Tribunal United Kingdom 23 Mar 2021 BAILII flag 3
HMRC v SSE Generation Ltd [2021] EWCA Civ 105 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Feb 2021 BAILII flag 9
HMRC v SSE Generation [2019] UKUT 332 United Kingdom Upper Tribunal United Kingdom 4 Nov 2019 BAILII flag 5
Urenco Chemplants Ltd v Revenue & Customs (Corporation tax - capital allowances) [2019] UKFTT 522 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Aug 2019 BAILII flag 2
Re Sprintroom Ltd [2019] EWCA Civ 932; [2019] BCC 1031; [2019] 2 BCLC 617; [2019] All ER (D) 41 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Jun 2019 BAILII flag 104
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754 United Kingdom Supreme Court United Kingdom circa 2019 BAILII flag 25
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
R (on the application of Ghai) v Newcastle City Council [2010] EWCA Civ 59; [2011] QB 591; [2010] 3 All ER 380; [2010] 3 WLR 737; [2010] All ER (D) 106 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2010 BAILII flag 8
Procter & Gamble UK v Revenue and Customs Commissioners [2009] EWCA Civ 407; [2009] BVC 461; [2009] BTC 5462 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 May 2009 BAILII flag 53
Lingfield Park (1991) Ltd v Shove [2004] EWCA Civ 391 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Mar 2004 BAILII flag 2
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
Gray v Seymours Garden Centre (1995) 67 Tax Cas 401 United Kingdom circa 1995 flag 5
Carr v Sayer (1992) 65 Tax Cas 15 United Kingdom circa 1992 flag 5
Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322 United Kingdom circa 1982 LexisNexis / Westlaw flag 12
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 389
Benson v Yard Arm Club Ltd [1979] 1 WLR 347 United Kingdom circa 1979 LexisNexis / Westlaw flag 2
Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093 United Kingdom circa 1978 LexisNexis / Westlaw flag 19
Farrell v Alexander [1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721 House of Lords United Kingdom 24 Jun 1976 BAILII flag 98
Schofield v R and H Hall Ltd [1975] NI 12 United Kingdom - Northern Ireland circa 1975 LexisNexis flag 6
Cooke (Inspector of Taxes) v Beach Station Caravans Ltd [1974] 3 All ER 159; [1974] 1 WLR 1398; 49 Tax Cas 514 United Kingdom circa 1974 LexisNexis flag 17
Wangaratta Woollen Mills Ltd v FCT [1969] HCA 39; 119 CLR 1; (1970) 1 ATR 329; 43 ALJR 324 High Court of Australia Australia - Commonwealth 4 Sep 1969 AustLII flag 37
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 flag 46
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
Edwards v Bairstow [1957] AC 14 United Kingdom circa 1957 LexisNexis / Westlaw flag 2
Morrison v Commissioner of Inland Revenue [1915] 1 KB 716 United Kingdom circa 1915 LexisNexis / Westlaw flag 4
Before the Finance [1909-10] Act 1910 United Kingdom circa 1910 flag 69
Moir v Williams [1892] UKLawRpKQB 74; [1892] 1 QB 264 United Kingdom 28 Mar 1892 CommonLII flag 8
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 flag 104

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