|
Spectrum Community Health CIC v Commissioners for His Majesty's Revenue and Customs (VAT - exemption - Article 132(1)(b) VAT directive - provision of healthcare in prisons)
|
[2024] UKUT 162
|
United Kingdom Upper Tribunal
|
United Kingdom
|
6 Jun 2024
|
BAILII
|
|
|
|
WTGIL Ltd v Commissioners for His Majesty's Revenue and Customs (VALUE ADDED TAX - whether supply and fitting of 'black box' device to cars as condition of insurance policy was a supply of goods or services for consideration to holders of insurance policies - whether supply was deemed a supply of goods)
|
[2024] UKUT 77
|
United Kingdom Upper Tribunal
|
United Kingdom
|
26 Mar 2024
|
BAILII
|
|
|
|
JPMORGAN CHASE BANK, NA v Revenue & Customs (VAT - Whether single or multiple supplies - If a single supply whether standard rated or exempt)
|
[2023] UKFTT 856
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
29 Sep 2023
|
BAILII
|
|
|
|
Aymes International Ltd v Nutrition 4U B v
|
[2023] EWHC 1452 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
19 Jun 2023
|
BAILII
|
|
3
|
|
Shawbrook Bank Ltd, R (On the Application Of) v Financial Ombudsman Service Ltd
|
[2023] EWHC 1069 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
5 May 2023
|
BAILII
|
|
1
|
|
HMRC v Gray & Farrar International LLP
|
[2023] EWCA Civ 121
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
13 Feb 2023
|
BAILII
|
|
3
|
|
Mainpay Ltd v Revenue and Customs Commissioners
|
[2022] EWCA Civ 1620; [2023] 3 All ER 912
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
9 Dec 2022
|
BAILII
|
|
5
|
|
Borough Council of King's Lynn and West Norfolk v HM Revenue and Customs
|
[2022] UKUT 326
|
United Kingdom Upper Tribunal
|
United Kingdom
|
6 Dec 2022
|
BAILII
|
|
|
|
Virgin Gorda Yacht Harbour v Little Dix Bay Hotel Co
|
[2022] ECarSC 294
|
Eastern Caribbean Supreme Court
|
International
|
17 Aug 2022
|
CommonLII
|
|
|
|
SPECTRUM COMMUNITY HEALTH CIC v Revenue & Customs (VAT - exemption - Article 132(1)(b) VAT Directive EU principle of fiscal neutrality)
|
[2022] UKFTT 237
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
1 Aug 2022
|
BAILII
|
|
|
|
WTGIL Ltd v Revenue & Customs (VAT - whether insurance intermediary made supplies of goods to insureds for consideration)
|
[2022] UKFTT 131
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Apr 2022
|
BAILII
|
|
|
|
CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply)
|
[2021] UKFTT 477
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
17 Dec 2021
|
BAILII
|
|
1
|
|
Global 100 Ltd v Laleva
|
[2021] EWCA Civ 1835
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
3 Dec 2021
|
BAILII
|
|
5
|
|
Mainpay Ltd v Revenue and Customs
|
[2021] UKUT 270
|
United Kingdom Upper Tribunal
|
United Kingdom
|
1 Nov 2021
|
BAILII
|
|
2
|
|
CBPE Capital Fund VIII A LP v Taranissi
|
[2021] EWHC 2855 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
27 Oct 2021
|
BAILII
|
|
1
|
|
Uber BV v Aslam
|
[2021] UKSC 5; [2021] 4 All ER 209; [2021] ICR 657; [2021] WLR 108
|
United Kingdom Supreme Court
|
United Kingdom
|
19 Feb 2021
|
BAILII
|
|
72 
|
|
Herd v Haines
|
[2020] NZCA 396
|
Court of Appeal of New Zealand
|
New Zealand
|
7 Sep 2020
|
NZLII
|
|
2
|
|
All Answers Ltd v Revenue and Customs
|
[2020] UKUT 236
|
United Kingdom Upper Tribunal
|
United Kingdom
|
30 Jul 2020
|
BAILII
|
|
5
|
|
Marshalls Bathroom Studio Ltd v Revenue & Customs (VAT - whether assessments made in time)
|
[2020] UKFTT 269
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Jun 2020
|
BAILII
|
|
|
|
Mandarin Consulting Ltd v Revenue & Customs (VAT - SUPPLY : Place of) (Rev 1)
|
[2020] UKFTT 228
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
19 May 2020
|
BAILII
|
|
1
|
|
In Tandem Resources Ltd v Revenue & Customs (VAT-best judgment assessments-supply of labour)
|
[2019] UKFTT 615
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Oct 2019
|
BAILII
|
|
|
|
Lehman Brothers International (Europe)v Exotix Partners LLP
|
[2019] EWHC 2380 (Ch)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
9 Sep 2019
|
BAILII
|
|
2
|
|
Hannover Leasing Wachstumswerte Europa Beteiligungsgesellschaft MBH v HMRC
|
[2019] UKFTT 262
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
18 Apr 2019
|
BAILII
|
|
3
|
|
Bates v Post Office Ltd
|
[2019] EWHC 606 (QB)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
15 Mar 2019
|
BAILII
|
|
32
|
|
Haines v Herd
|
[2019] NZHC 342
|
High Court of New Zealand
|
New Zealand
|
5 Mar 2019
|
NZLII
|
|
4
|
|
Uber BV v Aslam
|
[2018] EWCA Civ 2748; [2019] ICR 845
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
19 Dec 2018
|
BAILII
|
|
20
|
|
All Answers Ltd v HMRC
|
[2018] UKFTT 701
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
3 Dec 2018
|
BAILII
|
|
2
|
|
R (Faraday Development Ltd) v West Berkshire Council
|
[2018] EWCA Civ 2532
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
14 Nov 2018
|
BAILII
|
|
2
|
|
Virgin Media Ltd v RCC
|
[2018] UKFTT 556
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Sep 2018
|
BAILII
|
|
1
|
|
Adecco (UK) Ltd v HMRC
|
[2018] EWCA Civ 1794; [2019] 1 All ER 615
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
30 Jul 2018
|
BAILII
|
|
12
|
|
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)
|
[2018] UKFTT 393
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Jul 2018
|
BAILII
|
|
|
|
Ltd v Revenue & Customs (INCOME TAX - claim for tax repayment)
|
[2018] UKFTT 384
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
21 Jun 2018
|
BAILII
|
|
1
|
|
Healthspan Ltd v Revenue and Customs (VAT - SUPPLY : goods despatched from warehouse in Netherlands delivered to UK)
|
[2018] UKFTT 241
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Apr 2018
|
BAILII
|
|
1
|
|
Target Group Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Finance)
|
[2018] UKFTT 226
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Apr 2018
|
BAILII
|
|
1
|
|
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
|
|
Marks And Spencer Plc v Revenue and Customs (VALUE ADDED TAX : promotional offer)
|
[2018] UKFTT 238
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Apr 2018
|
BAILII
|
|
|
|
Paragon Customer Communications v Revenue and Customs (VAT - ZERO-RATING : Books etc)
|
[2018] UKFTT 162
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Mar 2018
|
BAILII
|
|
|
|
National Federation of Occupational Pensioners v Revenue and Customs (VAT - OTHER : Vat - other)
|
[2018] UKFTT 26
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jan 2018
|
BAILII
|
|
|
|
Easynet Global Services Ltd, Re
|
[2018] EWCA Civ 10
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
18 Jan 2018
|
BAILII
|
|
1
|
|
Lloyds Banking Group
|
[2017] UKFTT 835
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Nov 2017
|
BAILII
|
|
1
|
|
Uber BV v Aslam (Jurisdictional Points - Worker, employee or neither : Working Time Regulations)
|
[2017] UKEAT 0056_17_1011
|
Employment Appeals Tribunal
|
United Kingdom
|
10 Nov 2017
|
BAILII
|
|
|
|
Alpha International Accommodation Ltd v Revenue and Customs (VAT - ZERO-RATING : Clothing and footwear)
|
[2017] UKFTT 778
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Oct 2017
|
BAILII
|
|
2
|
|
Wilson Leisure Developments Ltd v Revenue and Customs (VAT - SUPPLY : Other)
|
[2017] UKFTT 722
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
28 Sep 2017
|
BAILII
|
|
|
|
Findmypast Ltd, Appeal by the Commissioners for Her Majesty's Revenue and Customs Against a Decisoin of the Upper Tribunal in an Appeal by
|
[2017] ScotCS CSIH_59
|
Scottish Court of Session
|
United Kingdom - Scotland
|
8 Sep 2017
|
BAILII
|
|
|
|
Challacombe's Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)
|
[2017] UKFTT 664
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Sep 2017
|
BAILII
|
|
|
|
RDS Driving Services Ltd v Revenue and Customs (VAT - SUPPLY : Single or multiple)
|
[2017] UKFTT 660
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
31 Aug 2017
|
BAILII
|
|
|
|
Tesco Freetime Ltd and Tesco PLC v Revenue and Customs (VAT - INPUT TAX : Attribution)
|
[2017] UKFTT 614
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
4 Aug 2017
|
BAILII
|
|
1
|
|
Lowcost Holidays and Lowcost Beds v Revenue and Customs (VAT - SPECIAL SCHEMES : Travel agents)
|
[2017] UKFTT 463
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Jun 2017
|
BAILII
|
|
|
|
Baturina v Chistyakov
|
[2017] EWHC 1049 (Comm)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
10 May 2017
|
BAILII
|
|
7
|
|
University of Newcastle v Revenue and Customs (VAT - SUPPLY : Place of)
|
[2017] UKFTT 145
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jan 2017
|
BAILII
|
|
1
|
|
Multimedia Computing Ltd v Revenue & Customs (VALUE ADDED TAX disposal of first appellant's business to third party)
|
[2016] UKFTT 779
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Nov 2016
|
BAILII
|
|
|
|
Ltd v The Commissioners for Revenue and Customs
|
[2016] UKFTT 718
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
24 Oct 2016
|
BAILII
|
|
2
|
|
Eastern Atlantic Helicopters Ltd v Revenue and Customs (VAT - INPUT TAX : Other)
|
[2016] UKFTT 277
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
22 Apr 2016
|
BAILII
|
|
|
|
National Car Parks Ltd v Revenue & Customs (VAT - CONSIDERATION : Other)
|
[2015] UKFTT 666
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
15 Dec 2015
|
BAILII
|
|
|
|
U-Drive Ltd v Revenue & Customs (VAT - tripartite situation)
|
[2015] UKFTT 667
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
10 Dec 2015
|
BAILII
|
|
|
|
Adecco UK Ltd,Ajilon (UK) Ltd v Revenue & Customs (VAT - SUPPLY : Other)
|
[2015] UKFTT 600
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Nov 2015
|
BAILII
|
|
|
|
Revenue and Customs v Mercedes-Benz Financial Services UK Ltd
|
[2015] EWCA Civ 1211
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
26 Nov 2015
|
BAILII
|
|
|
|
ID Tours New Zealand Ltd v Commissioner of Inland Revenue
|
[2015] NZHC 483; (2015) 27 NZTC 22-001
|
High Court of New Zealand
|
New Zealand
|
16 Mar 2015
|
NZLII
|
|
1
|
|
Mr Ronald Asquith v Revenue & Customs
|
[2015] UKFTT 114
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Feb 2015
|
BAILII
|
|
|
|
Ltd v Revenue & Customs
|
[2014] UKFTT 1113
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
23 Dec 2014
|
BAILII
|
|
1
|
|
Principle & Fellows of Lady Margaret Hall v Revenue & Customs
|
[2014] UKFTT 1092
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Dec 2014
|
BAILII
|
|
2
|
|
Willant Trust Ltd v Revenue & Customs
|
[2014] UKFTT 1083
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Dec 2014
|
BAILII
|
|
2
|
|
Rio Tinto London Ltd v Revenue & Customs
|
[2014] UKFTT 1059
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Nov 2014
|
BAILII
|
|
|
|
Ing Intermediate Holdings Ltd v Revenue & Customs
|
[2014] UKFTT 938
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Oct 2014
|
BAILII
|
|
1
|
|
[2014] Hkcfi 489 (8 April 2014)
|
[2014] HKCFI 489
|
Hong Kong Court of First Instance
|
Hong Kong
|
8 Apr 2014
|
HKLII
|
|
|
