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HMRC v SSE Generation   flag  5

[2019] UKUT 332
United Kingdom Upper Tribunal
United Kingdom
4th November, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Urenco Chemplants Ltd v HMRC [2022] EWCA Civ 1587 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2022 BAILII flag 3
TIMOTHY WATTS v Revenue & Customs (TAX AVOIDANCE - INCOME TAX - loss determination on disposal of gilt strips) [2022] UKFTT 408 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2022 BAILII flag 1
JTI ACQUISITION Co (2011) Ltd Revenue & Customs (CORPORTION TAX - whether non-trade loan relationship debits to be disallowed) [2022] UKFTT 166 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2022 BAILII flag 1
Mark Dunsby v Revenue and Customs [2021] UKUT 289 United Kingdom Upper Tribunal United Kingdom 23 Nov 2021 BAILII flag
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 9

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
Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue & Customs (PROCEDURE : Other) [2019] UKFTT 498 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2019 BAILII flag 2
In re Recovery of Medical Costs for Asbestos Diseases (Wales) Bill [2015] UKSC 3; [2015] AC 1016; [2015] 2 All ER 899; [2015] 2 WLR 481 United Kingdom Supreme Court United Kingdom 9 Feb 2015 BAILII flag 62
Presidential Insurance Co Ltd v Resha St Hill [2012] UKPC 33 Privy Council United Kingdom 16 Aug 2012 BAILII flag 16
Gopaul v Iman Bakash [2012] UKPC 1 Privy Council United Kingdom 1 Feb 2012 BAILII flag 7
R (Jackson) v Attorney General [2005] UKHL 56; [2006] 1 AC 262; [2005] 4 All ER 1253; [2005] 3 WLR 733 House of Lords United Kingdom 13 Oct 2005 BAILII flag 87
Wilson v First County Trust Ltd (No 2) [2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33 House of Lords United Kingdom 10 Jul 2003 BAILII flag 414
Pepper v Hart [1993] AC 993 United Kingdom circa 1993 LexisNexis / Westlaw flag 2
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 964
Engineering Industry Training Board v Foster Wheeler John Brown Boilers Ltd [1970] 1 WLR 881 United Kingdom circa 1970 LexisNexis / Westlaw flag 7
Prestcold (Central) Ltd v Minister of Labour [1969] 1 All ER 69 United Kingdom circa 1969 LexisNexis flag 9
Inland Revenue Commissioners v Barclay, Curle & Co Ltd [1969] 1 All ER 732; (1969) 45 Tax Cas 221; [1969] 1 WLR 675; [1969] 1 Lloyds Rep 169; [1969] SLT 122 United Kingdom - Scotland circa 1969 LexisNexis flag 46
Pengelley v Bell Punch Co Ltd [1964] 2 All ER 945; [1964] 1 WLR 1055 United Kingdom circa 1964 LexisNexis flag 9
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
City of Winnipeg v Brian Investments, Ltd [1953] 1 DLR 270 circa 1953 3

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