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Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another)
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[2023] UKUT 215
|
United Kingdom Upper Tribunal
|
United Kingdom
|
1 Sep 2023
|
BAILII
|
|
|
|
PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant)
|
[2023] UKFTT 405
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 May 2023
|
BAILII
|
|
|
|
Bachra v HMRC
|
[2023] UKFTT 91
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Jan 2023
|
BAILII
|
|
|
|
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)
|
[2022] UKFTT 47
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2022
|
BAILII
|
|
|
|
Askaris Information Technology v Revenue & Customs (VAT - denial of credit for input tax on basis that Appellant knew
|
[2020] UKFTT 247
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jun 2020
|
BAILII
|
|
|
|
M &M (Cambridge) LLP v HMRC
|
[2020] UKFTT 107
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Feb 2020
|
BAILII
|
|
|
|
Contentisking Ltd v Revenue & Customs (VAT - PENALTIES : Reasonable excuse)
|
[2019] UKFTT 64
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Jan 2019
|
BAILII
|
|
|
|
Netley v Revenue and Customs
|
[2017] UKFTT 857
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
2 Dec 2017
|
BAILII
|
|
|
|
Hale v Revenue and Customs (PROCEDURE : Other)
|
[2017] UKFTT 230
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Mar 2017
|
BAILII
|
|
|
|
White v Revenue and Customs (VAT - PENALTIES : Default surcharge)
|
[2017] UKFTT 12
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
30 Dec 2016
|
BAILII
|
|
|
|
Neale v HMRC
|
[2016] UKFTT 825
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Dec 2016
|
BAILII
|
|
|
|
Posnett v Revenue and Customs (VAT - PENALTIES : Default surcharge)
|
[2016] UKFTT 557
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Aug 2016
|
BAILII
|
|
|
|
Kingsdale Group Ltd v HMRC
|
[2016] UKFTT 236
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Apr 2016
|
BAILII
|
|
|
|
Staniszewski v HMRC
|
[2016] UKFTT 128
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Feb 2016
|
BAILII
|
|
|
|
Associates v HMRC
|
[2016] UKFTT 42
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jan 2016
|
BAILII
|
|
|
|
MAKS PEN EOOD v Direktor na Direktsia (Judgment of the Court)
|
[2014] EUECJ C-18/13
|
Court of Justice of the European Communities
|
Europe
|
13 Feb 2014
|
BAILII
|
|
|
|
Valsts ienemumu dienests v Ablessio SIA
|
[2013] EUECJ C-527/11
|
Court of Justice of the European Communities
|
Europe
|
14 Mar 2013
|
BAILII
|
|
|
|
Teritorialna direktsia na Natsionalnata agentsia za prihodite - Plovdiv v Rodopi-M 91 OOD
|
[2013] EUECJ C-259/12
|
Court of Justice of the European Communities
|
Europe
|
20 Jun 2013
|
BAILII
|
|
|
|
EMS-Bulgaria Transport OOD v Direktor na Direktsia'Obzhalvane i upravlenie na izpalnenieto' Plovdiv
|
[2012] EUECJ C-284/11
|
Court of Justice of the European Communities
|
Europe
|
12 Jul 2012
|
BAILII
|
|
|
|
Pétér D vid v Nemzeti Adó-és V mhivatal Dél-dun ntúli Region lis Adó F ő igazgatós ga
|
[2012] EUECJ C-80/11
|
Court of Justice of the European Communities
|
Europe
|
21 Jun 2012
|
BAILII
|
|
|
