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Hotel La Tour Ltd   flag 

[2021] UKFTT 451
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd December, 2021

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1) [2024] EWCA Civ 564 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2024 BAILII flag
INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies) [2023] UKFTT 44 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2023 BAILII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2008] QB 600 [2008] QB 600 United Kingdom circa 2008 LexisNexis / Westlaw flag
Abbey National [2001] 1 WLR 769 United Kingdom circa 2001 LexisNexis / Westlaw flag
Customs & Excise Commissioners v Thorn Materials Supply Ltd [1998] UKHL 23; [1998] 3 All ER 342; [1998] 1 WLR 1106 House of Lords United Kingdom 18 Jun 1998 BAILII flag
Customs and Excise Comrs (Case C-4/94) [1996] 1 WLR 174 United Kingdom circa 1996 LexisNexis / Westlaw flag
Durley House Ltd v Firmdale Hotels plc [2014] EWHC 2608 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag
Frank A Smart & Son Ltd v Revenue and Customs Commissioners [2019] UKSC 39; [2019] 1 WLR 4849 United Kingdom Supreme Court United Kingdom 29 Jul 2019 BAILII flag
Gregg [1999] EUECJ C-216/97; [1999] ECR I-4947; [1999] CEC 460; [1999] All ER (EC) 775; [1999] 3 CMLR 343 Court of Justice of the European Communities Europe 7 Sep 1999 BAILII flag
Hague Plant Ltd v Hague [2014] EWCA Civ 928 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2014 BAILII flag
HMRC v Northumbria Healthcare NHS Foundation Trust [2020] EWCA Civ 874 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Jul 2020 BAILII flag
Intelligent Managed Services Ltd v HMRC [2015] UKUT 341 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag
Isle of Wight Council [2008] EUECJ C-288/07; [2008] ECR I-7203 Court of Justice of the European Communities Europe 16 Sep 2008 BAILII flag
Kingscrest Associates and Montecello [2005] EUECJ C-498/03; [2005] ECR I-4427; [2005] 2 CMLR 57 Court of Justice of the European Communities Europe 26 May 2005 BAILII flag
Kretztechnik AG v Finanzamt Linz (Case C-465/03) [2005] 1 WLR 3755 United Kingdom circa 2005 LexisNexis / Westlaw flag
Martland v HMRC [2018] UKUT 178 United Kingdom Upper Tribunal United Kingdom 1 Jun 2018 BAILII flag
Midland Bank Plc v Customs and Excise Commissioners [2000] 1 WLR 2080 United Kingdom circa 2000 LexisNexis / Westlaw flag
Mitchell v News Group Newspapers Ltd [2013] EWCA Civ 1537; [2014] 2 All ER 430; [2014] 1 WLR 795; (2013) 6 Costs LR 1008 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Nov 2013 BAILII flag
Nesbit Law Group LLP v Acasta European Insurance Co Ltd [2018] EWCA Civ 268 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Feb 2018 BAILII flag
Quah Su-Ling v Goldman Sachs International [2015] EWHC 759 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag
Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD (Case C-132/16) EU:C:2017:683 [2017] BVC 39 United Kingdom circa 2017 flag
Swain-Mason v Mills & Reeve LLP [2011] EWCA Civ 14; [2011] 1 WLR 2735; [2011] All ER (D) 131 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Jan 2011 BAILII flag
Taylor Clark Leisure plc v Revenue and Customs Commissioners [2018] UKSC 35; [2018] 1 WLR 3803 United Kingdom Supreme Court United Kingdom 11 Jul 2018 BAILII flag
Turn- und Sportunion Waldburg [2006] EUECJ C-246/04; [2006] ECR I-589 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag

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