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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Kwik-Fit Group Ltd v Revenue And Customs | [2024] EWCA Civ 434 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 May 2024 | BAILII |
|
 1 |
| JTI Acquisitions Co (2011) Ltd v Revenue and Customs (CORPORATION TAX - whether FTT correct to hold loan had unallowable purpose under s 441 and s 442 CTA 2009) | [2023] UKUT 194 | United Kingdom Upper Tribunal | United Kingdom | 7 Aug 2023 | BAILII |
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|
| Legislation Name | Provision |
| Interpretation Act 1978 (NT) | s6 |
| Finance Act 1960 | s28 |
| Finance Act 1996 |
| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Fidex Ltd v Revenue and Customs Commissioners |
[2016] EWCA Civ 385; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 21 Apr 2016 | BAILII |
|
24  |
| IRC v Parker |
|
United Kingdom | circa 1966 | LexisNexis / Westlaw |
|
23 |
|
| Travel Document Service v Revenue and Customs Commissioners |
[2018] EWCA Civ 549; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Mar 2018 | BAILII |
|
11 |
| IRC v Trustees of the Sema Group Pension Scheme |
[2002] EWCA Civ 1857; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 19 Dec 2002 | BAILII |
|
7 |
| Garforth v Tankard Carpets |
|
United Kingdom | circa 1980 |
|
6 |
||
| Inland Revenue Commissioners v Kleinwort Benson |
|
Court of Chancery | United Kingdom | circa 1969 | LexisNexis / Westlaw |
|
6 |
| Travel Document Service v Revenue & Customs | [2017] UKUT 45 | United Kingdom Upper Tribunal | United Kingdom | 7 Feb 2017 | BAILII |
|
5 |
| Commissioners for Her Majesty s Revenue and Customs v Blackrock HoldCo 5 LLC | [2022] UKUT 199 | United Kingdom Upper Tribunal | United Kingdom | 19 Jul 2022 | BAILII |
|
4 |
| Cozens v HMRC | [2015] UKFTT 582 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Nov 2015 | BAILII |
|
3 |
| Burlington Loan Management DAC v HMRC | [2022] UKFTT 290 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Aug 2022 | BAILII |
|
2 |
| Kwik-Fit Group Ltd v Revenue & Customs (CORPORATION TAX - loan relationships) | [2021] UKFTT 283 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Aug 2021 | BAILII |
|
2 |
| Kwik-Fit Group Ltd v Revenue And Customs | [2024] EWCA Civ 434 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 May 2024 | BAILII |
|
1 |
| JTI Acquisitions Co (2011) Ltd v Revenue and Customs (CORPORATION TAX - whether FTT correct to hold loan had unallowable purpose under s 441 and s 442 CTA 2009) | [2023] UKUT 194 | United Kingdom Upper Tribunal | United Kingdom | 7 Aug 2023 | BAILII |
|
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