The Commissioners for HMRC v Smith & Nephew Overseas Ltd & Ors [2020] EWCA Civ 299

Court of Appeal (Civil Division) · 2020-03-03 · Insolvency · cited by 1 · influence score 13/100 Appeal Dismissed

Treatment

Citation network

Cited by (1)

• Cited — The Union Castle Mail Steamship Company Ltd v HM Revenue and Customs & Ors 2020-04-22
  “…In the recent decision of this court in HMRC v Smith & Nephew Overseas Ltd [2020] EWCA Civ 299, further consideration was given to the “fairly represent” requirement in the loan relationship code. The case concerned exchange losses and was decided on the…”

This judgment cites

• [2018] UKUT 0393 (TCC)
• [2019] STC 116
• [2017] UKFTT 151 (TC)
• GDF Suez Teesside Led v The Commissioners for HMRC [2018] EWCA Civ 2075
• [2019] 1 All ER 528
• Commissioners for Her Majesty's Revenue and Customs v DCC Holdings (UK) Limited [2010] UKSC 58
• [2011] 1 WLR 44
• [2016] UKFTT 120 (TC)
• [2018] UKUT 316 (TCC)
• [2018] STC 2034

Frequently cited alongside

• [1994] Ch 107 1×
• [2007] 1 WLR 1448 1×
• [2011] 1 WLR 44 1×
• [2019] 1 All ER 528 1×
• GDF Suez Teesside Led v The Commissioners for HMRC [2018] EWCA Civ 2075 1×
• [2007] UKHL 15 1×
• Commissioners for Her Majesty's Revenue and Customs v DCC Holdings (UK) Limited [2010] UKSC 58 1×

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