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Nottingham Forest Football Club Ltd v Revenue and Customs (Procedure - Value Added Tax)   flag 

[2024] UKUT 145
United Kingdom Upper Tribunal
United Kingdom
22nd May, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1994 s12, s73

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another) [2023] UKUT 215 United Kingdom Upper Tribunal United Kingdom 1 Sep 2023 BAILII flag 1
DCM (Optical Holdings) Ltd v HMRC [2022] UKSC 26 United Kingdom Supreme Court United Kingdom 12 Oct 2022 BAILII flag 1
NOTTINGHAM FOREST FOOTBALL CLUB Ltd v Revenue & Customs (Value Added Tax - whether assessment issued out of time) [2022] UKFTT 305 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Aug 2022 BAILII flag 1
Egon Zehnder Ltd v Tillman [2019] UKSC 32; [2020] AC 154; [2019] ICR 1223 United Kingdom Supreme Court United Kingdom 3 Jul 2019 BAILII flag 36
Karoulla (t/a Brockley's Rock) v Revenue and Customs (Tax) [2018] UKUT 255 United Kingdom Upper Tribunal United Kingdom 3 Aug 2018 BAILII flag 6
Lithuanian Beer v HMRC [2018] EWCA Civ 1406 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jun 2018 BAILII flag 4
R (Kadhim) v Brent London Borough Council Housing Benefit Review Board [2000] EWCA Civ 344; [2001] QB 955; [2001] 2 WLR 1674 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2000 BAILII flag 54
Classicmoor Ltd v Customs and Excise Comrs [1995] V & DR 1 United Kingdom circa 1995 flag 27
Heyfordian Travel Ltd v Customs and Excise Comrs [1979] VATTR 139 United Kingdom circa 1979 flag 26
National Enterprises Ltd v Racal Communications Ltd [1975] Ch 397 Court of Chancery United Kingdom circa 1975 LexisNexis / Westlaw flag 16
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141
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 flag 3907
Davies Middleton & Davies Ltd v Cardiff Corpn 62 LGR 134 United Kingdom circa 2023 flag 5

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