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

[2023] UKFTT 224
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
1st March, 2023

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 flag 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 flag 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 flag 655
[2003] 2 AC 1 [2003] 2 AC 1 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
Swain v Hillman &#xA0 [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 922
[2000] 3 All Er 1 [2000] 3 All ER 1 United Kingdom circa 2000 LexisNexis flag 64

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