Spritebeam Ltd and another; Revenue and Customs Comrs v Versteegh Ltd; Revenue and Customs Comrs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 25 February 2015 |
| Neutral Citation | [2015] UKUT 75 (TCC) |
| Date | 2015 |
| Year | 2015 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
Get this document and AI-powered insights with a free trial of vLex and Vincent AI
Get Started for FreeStart Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your Free Trial
3 cases
-
Bluecrest v HMRC
...ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) MR JUSTICE LEECH AND UPPER TRIBUNAL JUDGE TIMOTHY HERRINGTON [2022] UKUT 00200 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Jonathan Peacock KC, John Brinsmead-Stockham KC and Edward Hellier (instructed by Slaughter and ......
-
The Commissioners for HM Revenue and Customs v HFFX LLP
...Sir Launcelot Henderson referred to the UT's consideration of the earlier UT decision in Spritebeam Ltd v Revenue and Customs Comrs [2015] UKUT 75 (TCC), [2015] STC 1222 (“ Spritebeam”) and the Court of Appeal's decision in Cunard's Trustees v IRC, McPheeters v IRC (1945) 27 TC 122, [1946......
-
GDF Suez Teesside Ltd (Formerly Teesside Power Ltd)
...BTC 724 8) DCC Holdings (UK) Ltd v R & C Commrs TAX[2011] BTC 13 9) Versteegh Ltd TAX[2013] TC 03026 10) Spritebeam Ltd v R & C Commrs TAX[2015] BTC 507 11) Greene King plc TAX[2012] TC 02069 & [2014] BTC 515 EvidenceAccounts of TPL and TRAIL[39] We were taken to the Directors' report and f......