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Elphysic Ltd v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs))    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Impact Contracting Solutions Ltd v HMRC	[2023] UKUT 99215	United Kingdom Upper Tribunal	United Kingdom	circa 2023	BAILII		1
Volpi v Volpi	[2022] EWCA Civ 464; [2022] 4 WLR 48	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Apr 2022	BAILII		247
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)	[2022] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2022	BAILII		1
Adelekun v Revenue and Customs (VAT)	[2020] UKUT 244	United Kingdom Upper Tribunal	United Kingdom	7 Aug 2020	BAILII		2
Sofer v Swissindependent Trustees SA	[2020] EWCA Civ 699; [2020] WTLR 1075	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	5 Jun 2020	BAILII		26
HMRC v Katib	[2019] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Jun 2019	BAILII		83
Manhattan Systems Ltd v HMRC	[2017] UKFTT 862	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2017	BAILII		7
Corbelli Wines v HMRC	[2017] UKFTT 615	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2017	BAILII		6
Swift v Fred Olsen Cruise Lines	[2016] EWCA Civ 785	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jul 2016	BAILII		6
Jsc Bank of Moscow v Vladimir Abramovich Kekhman	[2015] EWHC 3073	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		5
MRH Solicitors v Manchester County Court	[2015] EWHC 1795	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		2
Mark Saggers Media Ltd v Revenue & Customs	[2013] UKFTT 421	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Aug 2013	BAILII		1
R	[2010] ECR I-12605		Europe	circa 2010			9
Halifax	[2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36	Court of Justice of the European Communities	Europe	21 Feb 2006	BAILII		101
Co-operative Group (CWS) Ltd v International Computers	[2003] EWCA Civ 1955	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2003	BAILII		12
Gora v Customs and Excise Commissioners	[2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2003	BAILII		200
Three Rivers District Council v Governor and Co of the Bank of England (No 3)	[2003] 2 AC 1		United Kingdom	circa 2003	LexisNexis / Westlaw		1
Walker v Stones	[2001] QB 902; [2000] 4 All ER 412; [2001] 2 WLR 623		United Kingdom	circa 2001	LexisNexis / Westlaw		72
McPhilemy v Times Newspapers Ltd	[1999] EWCA Civ 1464; [1999] 3 All ER 775; [1999] EMLR 751; [1999] CPLR 533	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 1999	BAILII		218
British Airways Pension Trustees Ltd v Sir Robert McAlpine & Sons Ltd	(1994) 72 BLR 26; (1994) 45 Con LR 1		United Kingdom	circa 1994	LexisNexis		55
John v Rees	[1970] Ch 345; [1969] 2 All ER 274; [1969] 2 WLR 1294	Court of Chancery	United Kingdom	circa 1970	LexisNexis / Westlaw		450