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TASCA TANKERS Ltd v Revenue & Customs (PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed)   flag  2

[2023] UKFTT 372
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
18th April, 2023

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
MINSTRELL RECRUITMENT LTD v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour) [2024] UKFTT 82 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jan 2024 BAILII flag
v-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success) [2024] UKFTT 368 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2024 BAILII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2007] FSR 63 [2007] FSR 63 United Kingdom circa 2007 flag 292
AC Ward & Sons Ltd v Catlin (Five) Ltd [2009] EWCA Civ 1098; [2010] Lloyds Rep IR 301 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Sep 2009 BAILII flag 205
Davis & Dann Ltd v HMRC [2016] EWCA Civ 142 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2016 BAILII flag 25
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
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
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
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
ICI Chemicals & Polymers Ltd v TTE Training Ltd [2007] EWCA Civ 725 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jun 2007 BAILII flag 391
Mobilx Ltd v HMRC [2010] EWCA Civ 517; [2010] BVC 638 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2010 BAILII flag 181
Royal Brompton Hospital NHS Trust v Hammond (No 5) [2001] EWCA Civ 550; [2001] BLR 297; [2001] Lloyds Rep PN 526; 76 Con LR 621; (2001) 76 Con LR 62 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2001 BAILII flag 417
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 922
Three Rivers District Council v Bank of England (No 3) [2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125 House of Lords United Kingdom circa 2001 BAILII flag 498
Wenlock v Moloney [1965] 2 All ER 871; [1965] 1 WLR 1238 United Kingdom circa 1965 LexisNexis flag 271

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