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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 † 
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
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

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 † 
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
Presidential Insurance Co Ltd v Resha St Hill [2012] UKPC 33 Privy Council United Kingdom 16 Aug 2012 BAILII flag 16
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
Prestcold (Central) Ltd v Minister of Labour [1969] 1 All ER 69 United Kingdom circa 1969 LexisNexis flag 9
Pengelley v Bell Punch Co Ltd [1964] 2 All ER 945; [1964] 1 WLR 1055 United Kingdom circa 1964 LexisNexis flag 9
Gopaul v Iman Bakash [2012] UKPC 1 Privy Council United Kingdom 1 Feb 2012 BAILII flag 7
Engineering Industry Training Board v Foster Wheeler John Brown Boilers Ltd [1970] 1 WLR 881 United Kingdom circa 1970 LexisNexis / Westlaw flag 7
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
City of Winnipeg v Brian Investments, Ltd [1953] 1 DLR 270 circa 1953 3
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
Pepper v Hart [1993] AC 993 United Kingdom circa 1993 LexisNexis / Westlaw flag 2
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

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