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Centrica Overseas Holdings Ltd v Revenue and Customs    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd	[2022] EWCA Civ 1520; [2023] 1 WLR 316	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Nov 2022	BAILII		1
Camas plc v Atkinson (Inspector of Taxes)	[2004] EWCA Civ 541; [2004] All ER (D) 51; [2004] 1 WLR 2392; (2004) 101 LSG 33; [2004] BTC 190; [2004] Tax Cas 641	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 May 2004	BAILII		4
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses)	[2020] UKFTT 197	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2020	BAILII		1
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		305
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
Camas Plc v HM Inspector of Taxes	[2003] EWHC 1600	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII
R (Quintavalle) v Secretary of State for Health	[2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209	House of Lords	United Kingdom	13 Mar 2003	BAILII		308
Royal College of Nursing of the United Kingdom v Department of Health and Social Security	[1980] UKHL 10; [1981] AC 800; [1981] 1 All ER 545; [1981] 2 WLR 279	House of Lords	United Kingdom	5 Feb 1980	BAILII		137
Barras v Aberdeen Steam Trawling and Fishing Co Ltd	[1933] UKHL 3; [1933] AC 402; [1933] All ER 52; [1933] SC (HL) 21	House of Lords	United Kingdom - Scotland	17 Mar 1933	BAILII		132
Wharf Properties Ltd v Commissioner of Inland Revenue	[1997] UKPC 4; [1997] AC 505; [1997] 2 WLR 334	Privy Council	United Kingdom	27 Jan 1997	BAILII		12
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		129
R (N) v Lewisham London Borough Council	[2014] UKSC 62; [2015] AC 1259; [2015] 1 All ER 783; [2014] 3 WLR 1548	United Kingdom Supreme Court	United Kingdom	12 Nov 2014	BAILII		39
Centrica Overseas Holdings Ltd v Revenue and Customs (CORPORATION TAX - Co with investment business)	[2021] UKUT 200	United Kingdom Upper Tribunal	United Kingdom	18 Aug 2021	BAILII		1
Beauchamp v FW Woolworth plc	[1990] 1 AC 478; [1989] 3 WLR 1		United Kingdom	circa 1990	LexisNexis / Westlaw		14
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw		80
[1991] 1 WLR 558	[1991] 1 WLR 558		United Kingdom	circa 1991	LexisNexis / Westlaw		1
Pendleton (Inspector of Taxes) v Mitchells & Butlers Ltd	[1969] 2 All ER 928		United Kingdom	circa 1969	LexisNexis		1
Sun Life Assurance Society v Davidson (Inspector of Taxes)	[1958] AC 184; 37 Tax Cas 330		United Kingdom	circa 1958	LexisNexis / Westlaw		13
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw		190
[1990] 1 WLR 414	[1990] 1 WLR 414		United Kingdom	circa 1990	LexisNexis / Westlaw		1
Lawson v Johnson Matthey plc	[1992] 2 AC 324; [1992] 2 All ER 647		United Kingdom	circa 1992	LexisNexis / Westlaw		5
ECC Quarries Ltd v Watkis (Inspector of Taxes)	[1977] 1 WLR 1386		United Kingdom	circa 1977	LexisNexis / Westlaw		6
Tucker (Inspector of Taxes) v Granada Motorway Services Ltd	[1979] 1 WLR 683		United Kingdom	circa 1979	LexisNexis / Westlaw		12
Berghs Ltd v Clark	[1935] AC 422		United Kingdom	circa 1935	LexisNexis / Westlaw		2
Inland Revenue Commissioners v Carron Co	(1968) 45 Tax Cas 65		United Kingdom	circa 1968			1