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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
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
Balhousie Holdings Ltd v HMRC	[2021] UKSC 11	United Kingdom Supreme Court	United Kingdom	31 Mar 2021	BAILII		2
Mainpay Ltd v Revenue & Customs (VALUE ADDED TAX : exemption)	[2020] UKFTT 204	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Apr 2020	BAILII
Revenue and Customs Commissioners v University of Cambridge	[2018] EWCA Civ 568	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Mar 2018	BAILII		3
Berkshire Golf Club v HMRC	[2015] UKFTT 627	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Dec 2015	BAILII		2
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners	[2014] EWCA Civ 773	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jun 2014	BAILII		8
GSTS Pathology Services LLP v Revenue & Customs	[2014] UKFTT 211	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2014	BAILII
Marcus Webb Golf Professional (A Firm) v HM Revenue and Customs	[2013] EWCA Civ 1225	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Oct 2013	BAILII
Finanzamt Steglitz v Ines Zimmermann	[2012] EUECJ C-174/11	Court of Justice of the European Communities	Europe	15 Nov 2012	BAILII		1
Deutsche Bank (Sixth VAT Directive)	[2012] EUECJ C-33/11_O	Court of Justice of the European Communities	Europe	26 Apr 2012	BAILII
Schriever (Taxation)	[2011] EUECJ C-444/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
Macdonald Resorts Ltd (Taxation)	[2010] EUECJ C-270/09_O	Court of Justice of the European Communities	Europe	7 Sep 2010	BAILII
Eulitz (Taxation)	[2010] EUECJ C-473/08	Court of Justice of the European Communities	Europe	28 Jan 2010	BAILII		1
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
University of Cambridge v HMRC	[2009] EWHC 434 (Ch); [2009] BVC 277; [2009] BTC 5278	High Court of England and Wales	United Kingdom - England and Wales	10 Mar 2009	BAILII		6
Marks & Spencer plc v Revenue and Customs Commissioners	[2009] UKHL 8; [2009] 1 All ER 939; [2009] BVC 106; [2009] BTC 5106	House of Lords	United Kingdom	4 Feb 2009	BAILII		2
TNT Post UK (Taxation)	[2009] EUECJ C-357/07_O	Court of Justice of the European Communities	Europe	15 Jan 2009	BAILII
Canterbury Hockey Club (Taxation)	[2008] EUECJ C-253/07	Court of Justice of the European Communities	Europe	16 Oct 2008	BAILII		2
Isle of Wight Council	[2008] EUECJ C-288/07; [2008] ECR I-7203	Court of Justice of the European Communities	Europe	16 Sep 2008	BAILII		14
Marks & Spencer	[2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42	Court of Justice of the European Communities	Europe	10 Apr 2008	BAILII		28
Marks & Spencer (Taxation)	[2007] EUECJ C-309/06_O	Court of Justice of the European Communities	Europe	13 Dec 2007	BAILII
Haderer	[2007] EUECJ C-445/05; [2007] ECR I-4841	Court of Justice of the European Communities	Europe	14 Jun 2007	BAILII		13
Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financien	[2007] EUECJ C-434/05_O	Court of Justice of the European Communities	Europe	8 Mar 2007	BAILII
Revenue and Customs v Isle of Wight Council	[2007] EWHC 219 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	16 Feb 2007	BAILII		3
VDP Dental Laboratory (Taxation)	[2006] EUECJ C-401/05	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
Commission v Denmark	[2006] EUECJ C-98/05	Court of Justice of the European Communities	Europe	1 Jun 2006	BAILII
Health Group SA Public Body and Hospital v Revenue & Customs	[2006] UKVAT V19593	VAT & Duties Tribunals	United Kingdom	25 May 2006	BAILII
Turn- und Sportunion Waldburg	[2006] EUECJ C-246/04; [2006] ECR I-589	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		16
Kingscrest Associates and Montecello	[2005] EUECJ C-498/03; [2005] ECR I-4427; [2005] 2 CMLR 57	Court of Justice of the European Communities	Europe	26 May 2005	BAILII		41
Linneweber and Akritidis	[2005] EUECJ C45302; [2005] 1 CMLR 53; [2005] ECR I-1131; [2005] CEC 548	Court of Justice of the European Communities	Europe	circa 2005	BAILII		29
Cimber Air (Taxation)	[2004] EUECJ C-382/02	Court of Justice of the European Communities	Europe	16 Sep 2004	BAILII		18
Cimber Air (Taxation)	[2004] EUECJ C-382/02	Court of Justice of the European Communities	Europe	16 Sep 2004	BAILII		18
Seeling	[2003] EUECJ C-269/00; [2003] ECR I-4101	Court of Justice of the European Communities	Europe	8 May 2003	BAILII		24
Hoffmann (Taxation)	[2003] EUECJ C-144/00	Court of Justice of the European Communities	Europe	3 Apr 2003	BAILII
KÃ gler	[2002] EUECJ C-141/00; [2002] ECR I-6833	Court of Justice of the European Communities	Europe	10 Sep 2002	BAILII		42
Commission v Finland (Taxation)	[2002] EUECJ C-169/00	Court of Justice of the European Communities	Europe	7 Mar 2002	BAILII
Commission v France	[2001] EUECJ C-481/98; [2001] ECR I-3369	Court of Justice of the European Communities	Europe	3 May 2001	BAILII		29
Commission v France	[2001] EUECJ C-404/99; [2001] ECR I-2667	Court of Justice of the European Communities	Europe	29 Mar 2001	BAILII		12
Commission v Spain	[2001] EUECJ C-83/99; [2001] ECR I-445	Court of Justice of the European Communities	Europe	18 Jan 2001	BAILII		23
Cantor Fitzgerald International	[2001] EUECJ C10899; [2001] 3 CMLR 56; [2001] ECR I-7257	Court of Justice of the European Communities	Europe	circa 2001	BAILII		33
Commission v United Kingdom	[2000] EUECJ C-359/97; [2000] ECR I-6355; [2000] 3 CMLR 919	Court of Justice of the European Communities	Europe	12 Sep 2000	BAILII		19
Commission v Ireland (Taxation)	[2000] EUECJ C-358/97	Court of Justice of the European Communities	Europe	12 Sep 2000	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fischer	[1998] ECR I-3369		Europe	circa 1998			21
SDC	[1997] EUECJ C-2/95; [1997] ECR I-3017	Court of Justice of the European Communities	Europe	5 Jun 1997	BAILII		60
Bulthuis-Griffioen	[1995] ECR I-2341		Europe	circa 1995			16
Commission v Germany	[1985] EUECJ C-107/84; [1985] ECR 2655	Court of Justice of the European Communities	Europe	11 Jul 1985	BAILII		19