WM Morrison Supermarkets Plc v HMRC 4

[2023] UKUT 20

United Kingdom Upper Tribunal

United Kingdom

23rd January, 2023

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioners for His Majesty's Revenue and Customs v Marlborough DP Ltd (INCOME TAX - tax avoidance scheme - whether amounts paid by respondent under trust arrangements taxable as earnings from employment under s62 ITEPA 2003 - whether taxable as earnings under Part 7A ITEPA 2003 because paid "in connection with" employment - Edwards v Bairstow challenge)	[2024] UKUT 98	United Kingdom Upper Tribunal	United Kingdom	12 Apr 2024	BAILII
Commissioners for His Majesty's Revenue and Customs v Innovative Bites Ltd (Value Added Tax, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Multi-Factorial Assessment when considering Note 5 - Whether FTT erred in concluding Mega Marshmallows are not confectionery)	[2024] UKUT 95	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2024	BAILII
DUELFUEL NUTRITION LTD v Revenue & Customs (Sports nutrition products)	[2024] UKFTT 104	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Feb 2024	BAILII
How Development 1 Ltd v HMRC	[2023] UKUT 84	United Kingdom Upper Tribunal	United Kingdom	30 Mar 2023	BAILII	7

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Northside Fleet Ltd v Revenue And Customs (VAT - Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles - yes)	[2022] UKUT 256	United Kingdom Upper Tribunal	United Kingdom	22 Sep 2022	BAILII	1
Revenue and Customs v Netbusters (UK) Ltd	[2022] UKUT 175	United Kingdom Upper Tribunal	United Kingdom	5 Jul 2022	BAILII	1
Hargreaves v HMRC	[2022] UKUT 34	United Kingdom Upper Tribunal	United Kingdom	11 Feb 2022	BAILII	5
WM Morrison Supermarkets PLC v HMRC	[2021] UKFTT 106	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2021	BAILII	5
HMRC v Anna Cook	[2021] UKUT 15	United Kingdom Upper Tribunal	United Kingdom	28 Jan 2021	BAILII	8
Revive Corporation Ltd v HM Revenue	[2020] UKUT 320	United Kingdom Upper Tribunal	United Kingdom	13 Nov 2020	BAILII	2
Corte Diletto Ltd v HMRC	[2020] UKFTT 75	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Feb 2020	BAILII	3
R (Samuel Smith Old Brewery (Tadcaster)) v North Yorkshire County Council	[2020] UKSC 3; [2020] 3 All ER 527	United Kingdom Supreme Court	United Kingdom	5 Feb 2020	BAILII	42
Ingenious Games LLP & Others v HMRC	[2019] UKUT 226	United Kingdom Upper Tribunal	United Kingdom	26 Jul 2019	BAILII	25
Aria Technology v HMRC	[2018] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	2 Nov 2018	BAILII	5
Degorce v HMRC	[2017] EWCA Civ 1427; [2018] 4 WLR 79	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Oct 2017	BAILII	19
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2017] UKSC 55; [2017] 1 WLR 2945	United Kingdom Supreme Court	United Kingdom	26 Jul 2017	BAILII	135
Vital Nut Co Ltd v HMRC	[2017] UKUT 192	United Kingdom Upper Tribunal	United Kingdom	16 May 2017	BAILII	5
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	25
Davis v Dann Ltd v HMRC	[2016] EWCA Civ 1899	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2016	BAILII	2
Gilchrist v HMRC	[2014] UKUT 169	United Kingdom Upper Tribunal	United Kingdom	11 Apr 2014	BAILII	11
Fage UK Ltd v Chobani UK Ltd	[2014] EWCA Civ 5; [2014] FSR 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jan 2014	BAILII	391
Innocent Ltd v Revenue & Customs	[2010] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Oct 2010	BAILII	7
Procter & Gamble UK v Revenue and Customs Commissioners	[2009] EWCA Civ 407; [2009] BVC 461; [2009] BTC 5462	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 May 2009	BAILII	53
H5 Ltd (t/a High Five v Revenue & Customs	[2008] UKVAT V20821	VAT & Duties Tribunals	United Kingdom	7 Oct 2008	BAILII	1
Kalron Foods Ltd v HMRC	[2007] EWHC 695	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
HMRC v Premier Foods Ltd	[2007] EWHC 3134	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII	1
R v Montila	[2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII	294
Teinaz v Wandsworth London Borough Council	[2002] EWCA Civ 1040; [2002] IRLR 721; [2002] ICR 1471; [2002] Emp LR 1107; [2002] Times 21	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Jul 2002	BAILII	106
Customs and Excise Commissioners v Ferrero UK Ltd	[1997] BVC 408		United Kingdom	circa 1997		2
Biogen Inc v Medeva plc	[1996] UKHL 18; [1997] RPC 1; (1996) 38 BMLR 149; (1996) 36 IPR 438	House of Lords	United Kingdom	31 Oct 1996	BAILII	626
Popcorn House Ltd	[1986] 3 All ER 782		United Kingdom	circa 1986	LexisNexis	2
R v Chief Registrar of Friendly Societies; Ex parte New Cross Building Society	[1984] QB 227; [1984] 2 All ER 27; [1984] 2 WLR 370		United Kingdom	circa 1984	LexisNexis / Westlaw	128
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII	3902

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