Swiss Centre Ltd

Core Citations

CONSIDERS

• Finance Act 1996
• Taxation of Chargeable Gains Act 1992
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

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• Corporation Tax Act 2009
• Corporation Tax Act 2009 - Articles : S-292
• Corporation Tax Act 2009 - Articles : S-303
• Corporation Tax Act 2009 - Articles : S-304
• Corporation Tax Act 2009 - Articles : S-307
• Corporation Tax Act 2009 - Articles : S-309
• Corporation Tax Act 2009 - Articles : S-441
• Corporation Tax Act 2009 - Articles : S-466
• Garforth v Tankard Carpets Ltd
• HMRC v Blackwell
• Julia Kogan v Nicholas Martin
• Travel Document Service & Ladbroke Group International v The Commissioners for HM Revenue & Customs
• BXB v Watch Tower and Bible Tract Society of Pennsylvannia
• The Union Castle Mail Steamship Company Ltd v The Commissioners for HM Revenue and Customs

DISTINGUISHES

• Shinelock Ltd v HMRC
• Hexagon Properties Ltd v HMRC

REFERS TO

• MJP Media Services Ltd v HMRC

APPLIES

• Field v Leeds City Council
• Gestmin SGPS S.A. v Credit Suisse (UK) Ltd and Another

REPORTED OPINION OF in

• [2023] TC 08825