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Cats North Sea Ltd v Revenue and Customs (CTA in calculating capital allowances - transfer of a hydrocarbon pipeline to wholly owned subsidiary)

[2024] UKFTT 512

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

6th June, 2024

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)
Finance Act 1994	s53, s61, s62

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
AAA v Secretary of State for the Home Department	[2023] UKSC 42; [2023] 1 WLR 4433	United Kingdom Supreme Court	United Kingdom	15 Nov 2023	BAILII		11
Fowler v HMRC	[2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227	United Kingdom Supreme Court	United Kingdom	20 May 2020	BAILII		34
East End Dwellings Co Ltd v Finsbury Borough Council	[1952] AC 109		United Kingdom	circa 1952	LexisNexis / Westlaw		123
East End Dwelling Co Ltd v Finsbury Borough Council	(1951) 2 All ER 587		United Kingdom	circa 1951	LexisNexis		30

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