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Optigen Ltd v Customs and Excise Commissioners    

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
Arrowhead Capital Finance Ltd v KPMG LLP	[2012] EWHC 1801 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	2 Jul 2012	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
Brayfal Ltd v Revenue & Customs	[2010] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2010	BAILII
Butt v HMRC	[2019] EWCA Civ 554	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2019	BAILII
Chung Yuen Yee v Sam Woo Bore Pile Foundation Ltd	[2011] HKCA 210	Hong Kong Court of Appeal	Hong Kong	6 Jul 2011	HKLII
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2; [2008] 1 All ER 1061; [2008] 1 WLR 195; [2008] All ER (D) 151; [2008] BTC 5096; [2008] BVC 221	House of Lords	United Kingdom	23 Jan 2008	BAILII
Kingston Components Ltd v The Commissioners for Her Majesty's Revenue & Customs	[2009] UKFTT 372	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2009	BAILII
Livewire Telecom Ltd; v HMRC	[2009] EWHC 15 (Ch); [2009] BVC 172; [2009] BTC 5173	High Court of England and Wales	United Kingdom - England and Wales	16 Jan 2009	BAILII
Lower Mill Estate v HMRC	[2010] UKUT B25	United Kingdom Upper Tribunal	United Kingdom	22 Dec 2010	BAILII
Ltd v Revenue & Customs	[2013] UKFTT 361	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jun 2013	BAILII
Official Receiver v Kelly (Re Walmley Ash Ltd and Co Directors Disqualification Act 1986)	[2023] EWHC 1181 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 May 2023	BAILII
Pearl Chemist Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped)	[2019] UKFTT 264	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2019	BAILII
Privin Corporation Ltd v Revenue & Customs	[2015] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Mar 2015	BAILII
Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT)	[2020] UKFTT 27	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII
R (Just Fabulous (UK) Ltd) v HMRC	[2007] EWHC 521 (Admin); [2007] STI 542; [2007] BVC 490; [2007] BTC 5522	High Court of England and Wales	United Kingdom - England and Wales	15 Mar 2007	BAILII
Re SED Essex Ltd	[2013] EWHC 1583 (Ch); [2014] BCC 628	High Court of England and Wales	United Kingdom - England and Wales	14 Jun 2013	BAILII
Regent Commodities Ltd v Revenue & Customs	[2010] UKFTT 68	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2010	BAILII
Revenue and Customs Commissioners v Total Network SL	[2008] UKHL 19; [2008] 1 AC 1174; [2008] 2 All ER 413; [2008] All ER (D) 160; [2008] BVC 340; [2008] BTC 5216; [2008] BPIR 699; [2008] 2 WLR 711	House of Lords	United Kingdom	12 Mar 2008	BAILII
Revenue and Customs v Royal Society for the Prevention of Cruelty To Animals	[2007] EWHC 422 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	8 Mar 2007	BAILII
Roy Wilson Cars v Revenue & Customs (VAT - INPUT TAX : Other)	[2018] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2018	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Armbrecht	[1995] ECR I-2775		Europe	circa 1995
BLP Group	[1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750	Court of Justice of the European Communities	Europe	6 Apr 1995	BAILII
BP Supergas v Greek State	[1995] ECR I-1883		Europe	circa 1995
Breitsohl	[2000] ECR I-4321		Europe	circa 2000
Coffeeshop "Siberië"	[1999] ECR I-3971		Europe	circa 1999
Commission v Greece	[2000] EUECJ C-260/98; [2000] ECR I-6537	Court of Justice of the European Communities	Europe	12 Sep 2000	BAILII
Commission v Netherlands	[1987] EUECJ C-235/85; [1988] 2 CMLR 91; [1987] ECR 1471	Court of Justice of the European Communities	Europe	26 Mar 1987	BAILII
Edm	[2004] EUECJ C-77/01; [2005] 2 CMLR 1; [2004] ECR I-4295	Court of Justice of the European Communities	Europe	29 Apr 2004	BAILII
Gabalfrisa	[2000] EUECJ C-110/98; [2000] ECR I-1577	Court of Justice of the European Communities	Europe	21 Mar 2000	BAILII
He	[2005] ECR I-3123		Europe	circa 2005
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII
MKG-Kraftfahrzeuge-Factoring	[2003] EUECJ C-305/01; [2004] All ER (EC) 454; [2003] ECR I-6729	Court of Justice of the European Communities	Europe	26 Jun 2003	BAILII
Optigen (Taxation)	[2006] EUECJ C-484/03	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII
Salumets	[2000] ECR I-4993		Europe	circa 2000
Shipping and Forwarding Enterprise Safe	[1990] ECR I-285		Europe	circa 1990
Transport Service	[2004] ECR I-1991		Europe	circa 1991
Van Tiem	[1990] EUECJ C-186/89; [1990] ECR I-4363	Court of Justice of the European Communities	Europe	4 Dec 1990	BAILII
Zita Modes	[2003] EUECJ C-497/01; [2003] ECR I-14393	Court of Justice of the European Communities	Europe	27 Nov 2003	BAILII