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United Kingdom Case Law

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Tax law [2013] UKFTT 313

Euroceanica (UK) Ltd v Revenue & Customs

Euroceanica (UK) Ltd v Revenue & Customs [2013] UKFTT 313 (TC) (26 April 2013)

The tribunal held that interest on ship-finance cash collateral was relevant shipping income within tonnage tax, except for a bareboat-charter period on the Crystal Fleet.

  • Tonnage tax
  • Corporation tax
  • Loan relationships
  • Shipping profits
  • Investment income
  • Bareboat charter
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Tax law [2013] UKFTT 313 (TC)

Euroceanica (UK) Ltd v Revenue & Customs

Euroceanica (UK) Ltd v Revenue & Customs [2013] UKFTT 313 (TC) (26 April 2013)

The Tribunal held that interest on cash collateral for ship-finance loans was generally within tonnage tax, but not for the Unicredit bareboat-charter period.

  • Tonnage tax
  • Corporation tax
  • Loan relationships
  • Shipping profits
  • Interest income
  • Bareboat charter
Read case analysis

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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.