HM Revenue and Customs v Citibank NA 30

[2017] EWCA Civ 1416; [2018] 1 WLR 1524

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

29th September, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Trees v Revenue and Customs (VAT - penalties - director's liability notice)	[2024] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2024	BAILII
Hellard v Khan (Re Phoenix Tech Ltd - Insolvency Act 1986)	[2024] EWHC 1130 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	14 May 2024	BAILII	1
Horizon Contracts Ltd v Revenue and Customs (Procedure - MUCs - significant volume of evidence)	[2024] UKFTT 348	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Apr 2024	BAILII
ASPIRE IN THE COMMUNITY SERVICES Ltd v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT)	[2024] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Feb 2024	BAILII
Foundry Supplies UK Ltd v Revenue And Customs	[2023] UKFTT 656	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jul 2023	BAILII
Commissioners for His Majesty's Revenue and Customs v Malde	[2023] EWHC 1188 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 May 2023	BAILII	1
Beigebell Ltd (No 2) v Revenue and Customs (VALUE ADDED TAX - remittal for retrial by the Upper Tribunal - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 363	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII
Trees v Revenue and Customs (VAT - FTT determined that Appellant knew the transactions were connected to fraud)	[2023] UKFTT 339	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2023	BAILII
Mitchell v HMRC	[2023] EWCA Civ 261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Mar 2023	BAILII	2
Hillhead Ltd v Revenue and Customs (VAT - Same individual sole director and shareholder of both appellants)	[2023] UKFTT 215	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Feb 2023	BAILII
EVERYDAY WHOLESALE Ltd v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 78	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2022	BAILII
GB Fleet Hire Ltd v Revenue and Customs (PROCEDURE - cancellation of VAT registration in 2017 for risk of abuse - cancellation not appealed)	[2022] UKUT 307	United Kingdom Upper Tribunal	United Kingdom	17 Nov 2022	BAILII	1
Ellis v HMRC	[2022] UKUT 254	United Kingdom Upper Tribunal	United Kingdom	21 Sep 2022	BAILII	1
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation)	[2022] UKFTT 105	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII
Asif Malek; Rosalyn Chowdhury; CH Legal Ltd v Revenue & Customs (PROCEDURE - appeals against information notices)	[2021] UKFTT 339	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2021	BAILII
Greencyc Ltd v Revenue & Customs (PROCEDURE - application for order to comply with Fairford Directions in MTIC appeals after repeated failures)	[2021] UKFTT 332	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Sep 2021	BAILII	1
DMC Business Machines Plc v Revenue & Customs (VALUE ADDED TAX - input tax deductibility)	[2021] UKFTT 72	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Mar 2021	BAILII
Lucky Technology Ltd v Revenue & Customs (Application for disclosure)	[2021] UKFTT 55	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Feb 2021	BAILII
McCabe v HMRC	[2020] UKUT 266	United Kingdom Upper Tribunal	United Kingdom	15 Sep 2020	BAILII	8
Royal Bank of Scotland Group PLC v Revenue & Customs (PROCEDURE : Disclosure - Application for specific disclosure)	[2020] UKFTT 321	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2020	BAILII	3
Hackett v HM Revenue & Customs	[2020] UKUT 212	United Kingdom Upper Tribunal	United Kingdom	6 Jul 2020	BAILII	4
Cavendish Ships Stores v Revenue & Customs (VAT - denial of input tax)	[2020] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jun 2020	BAILII
CCA Distribution Ltd (in administration) v HMRC	[2020] UKFTT 222	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 May 2020	BAILII	5
Jarvis v HMRC	[2020] UKFTT 54	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2020	BAILII	2
CF Booth v HMRC	[2020] UKFTT 35	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jan 2020	BAILII	3
Field Opportunities Ltd v Revenue And Customs (VALUE ADDED TAX denial of relief for input tax)	[2019] UKFTT 0531	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Aug 2019	BAILII
Hard Hat Logistics Ltd v Revenue & Customs (VAT - INPUT TAX : Other)	[2019] UKFTT 386	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jun 2019	BAILII
HMRC v Smart Price Midlands Ltd	[2019] EWCA Civ 841; [2019] 1 WLR 5070	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 May 2019	BAILII	20
Devoy-Williams v Cartwright	[2018] EWHC 2815 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Oct 2018	BAILII	2
Burnikell v Revenue and Customs (PROCEDURE : Other)	[2018] UKFTT 140	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Mar 2018	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[2016] Ukut 0123	[2016] UKUT 0123	United Kingdom Upper Tribunal	United Kingdom	circa 2016	BAILII	1
HMRC v Pendragon plc	[2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838	United Kingdom Supreme Court	United Kingdom	10 Jun 2015	BAILII	39
Universal Enterprises (EU) Ltd v Revenue And Customs	[2015] UKUT 311	United Kingdom Upper Tribunal	United Kingdom	9 Jun 2015	BAILII	3
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII	34
Citibank NA v Revenue & Customs	[2014] UKFTT 1063	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Nov 2014	BAILII	8
Ebuyer v HMRC	[2014] UKFTT 921	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Sep 2014	BAILII	5
Gamatronic (UK) Ltd	[2013] EWHC 3287	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII	181
Megtian Ltd (in administration) v HMRC	[2010] EWHC 18	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII	3
Revenue and Customs Commissioners	[2009] UKUT 90	United Kingdom Upper Tribunal	United Kingdom	21 May 2009	BAILII	7
HMRC v Livewire and Olympia	[2009] EWHC 15	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII	8
Red 12 Trading Ltd v R & C Commissioners	[2009] EWHC 26523	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII
Blue Seer Global Ltd v HMRC	[2008] UKVAT 20694	VAT & Duties Tribunals	United Kingdom	circa 2008	BAILII	6
Revenue and Customs Commissioners v Noel Dempster	[2008] EWHC 63	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII	1
Optigen	[2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII	54
Barlow Clowes International Ltd v Eurotrust International Ltd	[2005] 1 WLR 1476		United Kingdom	circa 2005	LexisNexis / Westlaw	1
Three Rivers DC v Bank of England (No 3)	[2003] 2 AC 1		United Kingdom	circa 2003	LexisNexis / Westlaw	1
Twinsectra Ltd v Yardley	[2002] UKHL 12; [2002] 2 AC 164; [2002] 2 All ER 377; [2002] 2 WLR 802; [2002] All ER (D) 321; [2002] PNLR 30; [2002] WTLR 423; (2002) 99 LSG 32	House of Lords	United Kingdom	21 Mar 2002	BAILII	514
Armitage v Nurse	[1998] Ch 241	Court of Chancery	United Kingdom	circa 1998	LexisNexis / Westlaw	295
R (o/a EMU Tabac SARL) v Comrs of Customs & Excise	[1998] ECR 1-1605		Europe	circa 1998		4
Royal Brunei Airlines Sdn Bhd v Tan	[1995] UKPC 4; [1995] 2 AC 378; [1995] 3 All ER 97; [1995] 3 WLR 64; [1995] BCC 899	Privy Council	United Kingdom	circa 1995	BAILII	625
R v Ghosh	[1982] EWCA Crim 2; [1982] QB 1053; [1982] 2 All ER 689; 75 Cr App R 154; [1982] 3 WLR 110; [1982] Crim LR 608	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	5 Apr 1982	BAILII	514

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