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CCA Distribution v HMRC

[2017] EWCA Civ 1899

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

23rd November, 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
Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS)	[2024] UKFTT 514	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2024	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
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
Ronald Hull Junior Ltd v HMRC	[2020] UKFTT 76	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2020	BAILII
Millennium Energy Trading Ltd v HMRC	[2018] UKFTT 633	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2018	BAILII
Taylors Service Centres v Revenue & Customs (VAT - OTHER : Vat - other)	[2018] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Aug 2018	BAILII
Synectiv Ltd v HMRC	[2018] UKFTT 92	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Feb 2018	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Davis & Dann Ltd v HMRC	[2016] EWCA Civ 142	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2016	BAILII
[2015] Ukut 0513	[2015] UKUT 0513	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII
S &I Electrical v HMRC	[2015] UKUT 0162	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII

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