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Revenue and Customs v Chelmsford City Council   flag 

[2022] UKUT 149
United Kingdom Upper Tribunal
United Kingdom
15th June, 2022

Legislation Cited

Legislation Name Provision
Local Government Act 1999 (SA) s3
Local Government Act 1972 (Vic)
Local Government Act 2000

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2022] Ukut 00149 [2022] UKUT 00149 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag 1
HMRC v Ampleaward Ltd [2021] EWCA Civ 1459 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Oct 2021 BAILII flag 3
Midlothian Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity) [2020] UKFTT 433 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2020 BAILII flag 3
Chelmsford City Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity) [2020] UKFTT 432 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Oct 2020 BAILII flag 1
R (on the application of Durham Co Ltd (trading as Max Recycle)) v Revenue and Customs Commissioners [2018] UKUT 188; [2018] BTC 517 United Kingdom Upper Tribunal United Kingdom 8 Jun 2018 BAILII flag 7
Prudential Assurance Co Ltd v HMRC [2013] EWHC 3249 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 2
Crime and Disorder

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