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RT Rate Ltd v Revenue and Customs   flag 

[2022] UKUT 118
United Kingdom Upper Tribunal
United Kingdom
13th April, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
YORKSHIRE AGRICULTURAL SOCIETY v Revenue & Customs (VALUE ADDED TAX - Exemptions - Fund-raising events - VAT status of admission fees paid to 'Great Yorkshire Show') [2023] UKFTT 389 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2023 BAILII flag

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2
Finance Act 1997

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
[2022] Ukut 00118 [2022] UKUT 00118 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag
R (Citizens UK) v Secretary of State for the Home Department [2018] EWCA Civ 1812; [2019] 1 All ER 416; [2018] 4 WLR 123; [2019] Imm AR 86 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2018 BAILII flag
R (Davies) v Revenue and Customs Commissioners [2011] UKSC 47; [2012] 1 All ER 1048; [2011] 1 WLR 2625 United Kingdom Supreme Court United Kingdom 19 Oct 2011 BAILII flag
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2; [2008] 1 All ER 1061; [2008] 1 WLR 195; [2008] All ER (D) 151; [2008] BTC 5096; [2008] BVC 221 House of Lords United Kingdom 23 Jan 2008 BAILII flag
Goed Wonen (Taxation) [2005] EUECJ C-376/02 Court of Justice of the European Communities Europe 26 Apr 2005 BAILII flag
[1998] Ecr i8153 [1998] ECR I8153 Europe circa 1998 flag
Klensch [1986] EUECJ R-202/85; [1986] ECR 3477 Court of Justice of the European Communities Europe 25 Nov 1986 BAILII flag
LÃ hrs [1978] ECR 169 Europe circa 1978 flag
Union nationale des coopératives agricoles de céréales and Others v Commission and Council [1975] ECR 1615 Europe circa 1975 flag
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag

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