LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

BLP     38

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1)	[2024] EWCA Civ 564	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2024	BAILII
KRS FINANCE LTD v Revenue & Customs (VAT, attribution issue (direct and immediate link) and apportionment issue (fair and reasonable) considered)	[2023] UKFTT 855	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2023	BAILII
Revenue And Customs v Hotel La Tour Ltd (VAT - sale of shares - proceeds of sale used to fund taxable activities)	[2023] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	24 Jul 2023	BAILII		1
Hotel La Tour Ltd	[2021] UKFTT 451	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Dec 2021	BAILII		2
Revenue and Customs Commissioners v Royal Opera House Covent Garden Foundation	[2021] EWCA Civ 910	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jun 2021	BAILII		4
Balhousie Holdings Ltd v HMRC	[2021] UKSC 11	United Kingdom Supreme Court	United Kingdom	31 Mar 2021	BAILII		2
Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business)	[2020] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jun 2020	BAILII		1
Virgin Media Ltd v Revenue & Customs (VALUE ADDED TAX - payment handling charges)	[2020] UKFTT 30	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2020	BAILII
Snow Factor Ltd, Snow Factor Training Ltd v Revenue & Customs (VAT - burden of proof on appellant)	[2019] UKFTT 664	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Oct 2019	BAILII
Frank A Smart & Son Ltd v Revenue and Customs Commissioners	[2019] UKSC 39; [2019] 1 WLR 4849	United Kingdom Supreme Court	United Kingdom	29 Jul 2019	BAILII		11
Newmafruit Farms Ltd v Revenue & Customs (VAT Input tax Professional fees incurred in pursuing litigation)	[2019] UKFTT 440	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2019	BAILII
HMRC v Newey (t/a Ocean Finance)	[2018] EWCA Civ 791	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Apr 2018	BAILII		8
Revenue and Customs v Fortyseven Park Street Ltd (Tax)	[2018] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2018	BAILII		1
SAE Education Ltd v Revenue & Customs Commissioners	[2017] EWCA Civ 1116	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2017	BAILII		2
R v Harvey	[2015] UKSC 73	United Kingdom Supreme Court	United Kingdom	16 Dec 2015	BAILII		8
Associated Newspapers Ltd v Revenue & Customs (VAT - INPUT TAX : Other)	[2015] UKFTT 409	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Aug 2015	BAILII
HMRC v Pendragon plc	[2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838	United Kingdom Supreme Court	United Kingdom	10 Jun 2015	BAILII		39
Ltd v The Commissioners Revenue & Customs	[2014] UKFTT 546	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jun 2014	BAILII
Roald Dahl Museum & Story Centre v Revenue & Customs	[2014] UKFTT 308	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2014	BAILII		3
Outkey Trading Ltd v Revenue & Customs	[2014] UKFTT 156	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2014	BAILII
(formerly Loyalty Management UK Ltd)	[2013] UKSC 42; [2013] 4 All ER 94	United Kingdom Supreme Court	United Kingdom	20 Jun 2013	BAILII		4
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd	[2013] UKSC 15; [2013] 2 All ER 719	United Kingdom Supreme Court	United Kingdom	13 Mar 2013	BAILII		52
National House Building Council v Revenue & Customs	[2010] UKFTT 326	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jul 2010	BAILII
GMAC UK PLC v Revenue & Customs	[2010] UKFTT 202	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 May 2010	BAILII
Ocean Finance v Revenue & Customs	[2010] UKFTT 183	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2010	BAILII		3
Pendragon Plc v Revenue & Customs	[2009] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jul 2009	BAILII		2
FJ Chalke Ltd v Revenue and Customs Commissioners	[2009] EWHC 952 (Ch); [2009] BVC 486	High Court of England and Wales	United Kingdom - England and Wales	8 May 2009	BAILII		14
Lower Mill Estate Ltd v Her Majesty's Revenue & Customs	[2009] UKFTT 38	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Apr 2009	BAILII		1
HM Revenue & Customs, Re Decision Of The Edinburgh Vat & Duties Tribunal	[2008] ScotCS CSIH_49	Scottish Court of Session	United Kingdom - Scotland	21 Aug 2008	BAILII
BMW AG) v Revenue and Customs Comrs	[2008] EWHC 712 (Admin); [2008] BVC 519; [2008] BTC 5399	High Court of England and Wales	United Kingdom - England and Wales	9 May 2008	BAILII		6
HM Revenue & Customs v Robert Gordon University	[2008] ScotCS CSIH_22	Scottish Court of Session	United Kingdom - Scotland	6 Mar 2008	BAILII
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2	House of Lords	United Kingdom	23 Jan 2008	BAILII		74
Apollo Communications Centre Ltd (In Liquidation) v Rahmann	[2007] EWHC 3467 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	14 Jun 2007	BAILII		1
St Helen's School Northwood Ltd v HMRC	[2006] EWHC 3306 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	20 Dec 2006	BAILII		11
Royal & Sun Alliance Insurance Group plc v Customs & Excise	[2001] EWCA Civ 1476	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2001	BAILII		2
Customs and Excise Commissioners v Bedrow Group PLC	[1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207		United Kingdom	circa 2000	BAILII		51
Customs & Excise Commissioners v Thorn Materials Supply Ltd	[1998] UKHL 23; [1998] 3 All ER 342; [1998] 1 WLR 1106	House of Lords	United Kingdom	18 Jun 1998	BAILII		17