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SSE Generation Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Capital allowances)   flag 

[2018] UKFTT 416
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
31st July, 2018

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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
Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 United Kingdom Supreme Court United Kingdom 17 May 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s21, s22
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
[2018] Ukftt 0416 [2018] UKFTT 0416 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2018 BAILII flag
Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 United Kingdom Supreme Court United Kingdom 17 May 2023 BAILII flag
Jarrold (Inspector of Taxes) v John Good and Sons Ltd [1963] 1 All ER 141 United Kingdom circa 1963 LexisNexis flag
Yarmouth v France [1887] UKLawRpKQB 169; 19 QBD 647; (1887) 57 LJQB 7; 36 WB 281; 36 WR 281; 17 Rul Cas 217 United Kingdom 8 Nov 1887 CommonLII flag
Bridge House (Reigate Hill) Ltd v Hinder (1971) 47 Tax Cas 182 United Kingdom circa 1971 flag
Margrett v Lowestoft Water & Gas Co (1935) 19 Tax Cas 481 United Kingdom circa 1935 flag

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