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Kwik-fit Group v Revenue And Customs (CORPORATION TAX - loan relationships)     2

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
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
Fidex Ltd v Revenue and Customs Commissioners	[2016] EWCA Civ 385; [2016] 4 All ER 1063	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Apr 2016	BAILII		24
Garforth v Tankard Carpets	(1980) 53 Tax Cas 342		United Kingdom	circa 1980			6
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47
Inland Revenue Commissioners v Joiner	[1975] 1 WLR 1701; 50 Tax Cas 449		United Kingdom	circa 1975	LexisNexis / Westlaw		25
Inland Revenue Commissioners v Kleinwort Benson	[1969] 2 Ch 221	Court of Chancery	United Kingdom	circa 1969	LexisNexis / Westlaw		6
IRC v Parker	[1966] AC 141; 43 Tax Cas 396		United Kingdom	circa 1966	LexisNexis / Westlaw		23
IRC v Trustees of the Sema Group Pension Scheme	[2002] EWCA Civ 1857; 74 Tax Cas 593; [2003] BTC 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2002	BAILII		7
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
Travel Document Service v Revenue & Customs	[2017] UKUT 45	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2017	BAILII		5
Travel Document Service v Revenue and Customs Commissioners	[2018] EWCA Civ 549; [2018] 3 All ER 60	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Mar 2018	BAILII		11