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British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Bratt Autoservices Co Ltd v HM Revenue and Customs	[2018] EWCA Civ 1106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 May 2018	BAILII		4
Shiner v HMRC	[2018] EWCA Civ 31; [2018] 1 WLR 2812; [2018] BTC 8	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jan 2018	BAILII		16
Iveco Ltd v Revenue and Customs Commissioners	[2017] EWCA Civ 1982	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2017	BAILII		4
Investment Trust Companies v Revenue and Customs Commissioners	[2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200	United Kingdom Supreme Court	United Kingdom	11 Apr 2017	BAILII		106
Wood v Capita Insurance Services Ltd	[2017] UKSC 24; [2017] AC 1173; [2017] 4 All ER 615; [2018] 1 All ER (Comm) 51; [2017] 2 WLR 1095	United Kingdom Supreme Court	United Kingdom	29 Mar 2017	BAILII		698
Gmac UK v HMRC	[2016] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Oct 2016	BAILII		8
Revenue And Customs v Iveco Ltd (Corrected under rule 42)	[2016] UKUT 263	United Kingdom Upper Tribunal	United Kingdom	18 Jul 2016	BAILII		2
Wrottesley v HMRC	[2015] UKUT 637	United Kingdom Upper Tribunal	United Kingdom	23 Nov 2015	BAILII		22
HMRC v Fairford Group (in liquidation) and Fairford Partnership Ltd (in liquidation)	[2014] UKUT 329	United Kingdom Upper Tribunal	United Kingdom	23 Jul 2014	BAILII		87
Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners	[2014] EWCA Civ 684; [2014] 1 WLR 3867	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2014	BAILII		14
British Telecommunications plc v HMRC	[2014] EWCA Civ 433	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2014	BAILII		15
West & West v Finlay	[2014] EWHC 868	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd	[2013] UKSC 46; [2014] AC 160; [2013] 4 All ER 715; [2013] 3 WLR 299; [2013] RPC 29	United Kingdom Supreme Court	United Kingdom	3 Jul 2013	BAILII		338
HMRC v Gmac UK Plc BT Plc v HMRC	[2012] UKUT 279	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2012	BAILII		5
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2	House of Lords	United Kingdom	23 Jan 2008	BAILII		74
General Motors Acceptance Corporation (UK) PLC v Revenue & Customs	[2007] UKVAT V19989	VAT & Duties Tribunals	United Kingdom	26 Jan 2007	BAILII		1
Deutsche Morgan Greenfell	[2006] UKHL 49	House of Lords	United Kingdom	circa 2006	BAILII		75
Autologic Holdings plc v Inland Revenue Commissioners	[2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504	Privy Council	United Kingdom	circa 2005	BAILII		66
Hughes v Colin Richards & Co	[2004] EWCA Civ 266; [2004] PNLR 35; [2004] All ER (D) 172	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Mar 2004	BAILII		144
ED & F Man Liquid Products v Patel	[2003] EWCA Civ 472; [2003] 3 All ER 191; [2003] All ER (D) 75; [2004] RPC 171; [2003] CPLR 384; (2003) 24 LS Gaz R 37	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Apr 2003	BAILII		655
Johnson v Gore Wood & Co	[2002] UKHL J1214-3; [2002] 2 AC 1	House of Lords	United Kingdom	circa 2002	BAILII		1362
Grundig Italiana	[2002] EUECJ C25500; [2002] ECR I-8003; [2003] All ER (EC) 176; [2003] CEC 178; [2003] 1 CMLR 36	Court of Justice of the European Communities	Europe	circa 2002	BAILII		46
Three Rivers District Council v Bank of England (No 3)	[2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125	House of Lords	United Kingdom	circa 2001	BAILII		498
White v White	[2000] UKHL 54; [2001] 1 AC 596; [2001] 1 All ER 1; [2000] 3 WLR 1571; [2001] Fam Law 12	House of Lords	United Kingdom	26 Oct 2000	BAILII		441
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2)	[1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1	House of Lords	United Kingdom	18 Nov 1999	BAILII		38
Manson v Vooght	[1998] EWCA Civ 1665; [1999] BPIR 376	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Nov 1998	BAILII		53
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95)	[1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783	Court of Justice of the European Communities	Europe	2 Dec 1997	BAILII		57
Investors Compensation Scheme Ltd v West Bromwich Building Society	[1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913	House of Lords	United Kingdom	19 Jun 1997	BAILII		2526
Factortame Ltd v Secretary of State for Transport	[1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531	House of Lords	United Kingdom	18 May 1989	BAILII		81
Henderson v Henderson	[1843] EngR 917; [1843-60] 1 All ER 387; [1843-60] All ER 378; (1843) 3 Hare 100; 67 ER 313	Court of Chancery	United Kingdom	circa 1843	CommonLII		2023
Swain v Hillman	[2001] 2 All ER 91		United Kingdom	circa 2001	LexisNexis		195
Barrow v Bankside Agency Ltd	[1996] 1 All ER 981; [1996] 1 WLR 257		United Kingdom	circa 1996	LexisNexis		139
Barrett v Enfield London Borough Council	[2001] 2 AC 550		United Kingdom	circa 2001	LexisNexis / Westlaw		210
Arnold v National Westminster Bank plc	[1991] 2 AC 93; [1991] 3 All ER 41; [1991] 2 WLR 1177		United Kingdom	circa 1991	LexisNexis / Westlaw		455
Caffoor v Commissioner of Income Tax, Colombo	[1961] AC 584; [1961] 2 All ER 436		United Kingdom	circa 1961	LexisNexis / Westlaw		70
and Holin Grop v Staatsecretaris va Financien	[2004] ECR I-5337		Europe	circa 2004			55
Contract Services Ltd v HMRC (Case C-38/16)	[2017] BVC 30		United Kingdom	circa 2017			1
Stadeco	[2009] ECR I-5295		Europe	circa 2009			7
2 Act 2005	2 Act 2005		United Kingdom	circa 2005			46
Plantanol	[2009] ECR I-8343		Europe	circa 2009			13
Goldsmiths	[1997] ECR I-3801		Europe	circa 1997			14