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Revenue and Customs v NCL Investments Ltd (CORPORATION TAX grant of share options to employees by an employee benefit trust) 1

[2019] UKUT 111

United Kingdom Upper Tribunal

United Kingdom

8th April, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NCL Investments Ltd v HMRC	[2022] UKSC 9; [2022] 1 WLR 1829	United Kingdom Supreme Court	United Kingdom	23 Mar 2022	BAILII		5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v NCL Investments Ltd and Smith & Williamson Corporate Services Ltd	[2019] UKUT 0111	United Kingdom Upper Tribunal	United Kingdom	circa 2019	BAILII		1
Eclipse Film Partners (No 35) LLP v HMRC	[2013] UKUT 639	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2013	BAILII		13
Jenners Princes Street Edinburgh Ltd v IRC	[1998] STC (SCD) 196		United Kingdom	circa 1998			6
Income and Corporation Taxes	10 Act 1988		United Kingdom	circa 1988			1
Odeon Associated Theatres Ltd v Jones (H M Inspector of Taxes)	(1971) 48 Tax Cas 257		United Kingdom	circa 1971			19
Lowry (Inspector of Taxes) v Consolidated African Selection Trust Ltd	(1940) 23 Tax Cas 259; 109 LJKB 539	King's Bench	United Kingdom	circa 1940			6

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