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Multimedia Computing Ltd v Revenue & Customs (VALUE ADDED TAX disposal of first appellant's business to third party)   flag 

[2016] UKFTT 779
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
22nd November, 2016

Legislation Cited

Legislation Name Provision
The Act (NSW)
Regulation (NSW) s9

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Airtours Holiday Transport Ltd v HMRC [2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87 United Kingdom Supreme Court United Kingdom 11 May 2016 BAILII flag 48
Revenue And Customs v Newey (t/a Ocean Finance) [2015] UKUT 300 United Kingdom Upper Tribunal United Kingdom 2 Jun 2015 BAILII flag 3
Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16; [2014] 2 All ER 685 United Kingdom Supreme Court United Kingdom 5 Mar 2014 BAILII flag 65
RBS Deutschland Holdings [2010] ECR I-13805 Europe circa 2010 flag 9

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