Legislation

Schedule 18 to the Finance Act 1998

2 decisions citing this instrument.

Provisions cited

paragraph 33 of Schedule 18 to the Finance Act 1998paragraph 41 of Schedule 18 to the Finance Act 1998paragraph 46 of Schedule 18 to the Finance Act 1998

Decisions

Cogefin (Bermuda) Limited & Anor v The Commissioners for HMRC

Tax LawFirst-tier Tribunal (Tax)25 Jul 2025[2026] UKFTT 1108 (TC)Added 31 Jul 2026

Cogefin (Bermuda) Limited was incorporated in Bermuda in February 1996 as an exempted company wholly owned by the Poole Family Trust, of which Mr Giuseppe Ciardi was the economic settlor and beneficiary. It was funded with some…

Jade Packing Ltd v Her Majesty's Revenue & Customs

Tax LawSpecial Commissioners of Income Tax23 May 2006Added 6 Aug 2026

The appellant, Jade Palace Ltd, operates a Chinese restaurant in Wickford, Essex; its directors, Mr and Mrs Fung, owned 75 per cent of the shares. The Revenue opened an enquiry into the company's return for the year ended 31…

income-tax-enquiry tax-appeals corporation tax proportionality closure-notice