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Spritebeam Ltd and another; Revenue and Customs Comrs v Versteegh Ltd; Revenue and Customs Comrs

CCH British Tax Cases Cited authorities 1 Cited in 26 Precedent Map Related
JurisdictionUK Non-devolved
Judgment Date25 February 2015
Neutral Citation[2015] UKUT 75 (TCC)
Date2015
Year2015
CourtUpper Tribunal (Tax and Chancery Chamber)
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23 cases
  • Kerrison
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 19 April 2017
    ...The scope of Schedule D Case VI was considered by the Upper Tribunal relatively recently in Spritebeam Ltd v R & C Commrs TAX[2015] BTC 507. In that case a loan had been made between two group companies on terms that, rather than the borrower paying interest to the lender, preference shares......
  • Odey Asset Management LLP and Others
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 4 February 2021
    ...previously Schedule D (Leeming, ibid) – this is the eiusdem generis principle;be the recipient's income ([ Spritebeam Ltd v R & C Commrs [2015] BTC 507 (Spritebeam)] at [54]); andinvolve a sufficient link between the source and the recipient (Spritebeam at [54]). The UT noted, at [69], that......
  • BCM Cayman LP and Others
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 17 July 2020
    ...was previously Sch D (Leeming, ibid) – this is the eiusdem generis principle; be the recipient's income ( Spritebeam Ltd v R & C Commrs [2015] BTC 507 at [54]); and involve a sufficient link between the source and the recipient (Spritebeam at [54]). [69] Before the FTT, Mr Ewart QC [counsel......
  • GDF Suez Teesside Ltd v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 17 February 2017
    ...in accordance with an authorised accounting method”. As this Tribunal said in Spritebeam & others v Revenue and Customs Commissioners [2015] UKUT 75 (TCC), [2015] STC 1222 at [40], “tax follows the accounting The process of determining what is to be taxed, Mr Peacock said, has three stages.......
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