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PHU HUNG LTD v Revenue & Customs (VAT : appeal against HMRC decision to change effective date of registration)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
First De Sales Ltd Partnership v HMRC	[2018] UKFTT 106	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2018	BAILII		3
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
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
[2003] 2 AC 1	[2003] 2 AC 1		United Kingdom	circa 2003	LexisNexis / Westlaw		1
Swain v Hillman &#xA0	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		922
[2000] 3 All Er 1	[2000] 3 All ER 1		United Kingdom	circa 2000	LexisNexis		64