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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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