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British Railways     14

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Commissioner of Inland Revenue v Gulf Harbour Development Ltd	[2004] NZCA 263; [2005] 2 NZLR 162; (2004) 21 NZTC 18,915	Court of Appeal of New Zealand	New Zealand	5 Nov 2004	NZLII		4
Lloyds Banking Group	[2017] UKFTT 835	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2017	BAILII		1
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other)	[2017] UKFTT 785	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2017	BAILII		1
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other)	[2017] UKFTT 288	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Mar 2017	BAILII
Reed Employment Ltd v HMRC	[2011] UKFTT 200	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2011	BAILII		11
CGI Group (Europe) Ltd v Revenue & Customs	[2010] UKFTT 396	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2010	BAILII
Redcats (Brands) Ltd v Revenue & Customs	[2006] UKVAT V19648	VAT & Duties Tribunals	United Kingdom	26 May 2006	BAILII
Courts Plc v Customs and Excise	[2004] UKVAT V18746	VAT & Duties Tribunals	United Kingdom	2 Sep 2004	BAILII
ING Intermediate Holdings Ltd v HMRC	[2017] EWCA Civ 2111	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2017	BAILII		3
A1 Lofts Ltd v Revenue and Customs	[2009] EWHC 2694 (Ch); [2009] BVC 924	High Court of England and Wales	United Kingdom - England and Wales	30 Oct 2009	BAILII		13
Mbna Europe Bank Ltd v HMRC	[2006] EWHC 2326 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	22 Sep 2006	BAILII		5
College of Estate Management v Commissioners of Customs and Excise	[2004] EWCA Civ 1086	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Aug 2004	BAILII		2
HMRC v Pilgrims Language Courses Ltd	[1999] EWCA Civ 1939	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jul 1999	BAILII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"The Identification and Characterisation of Taxable Supplies for GST Purposes"	(2000) 3 (4) Journal of Australian Taxation 261	Martin, Denham	Australia	circa 2000	AustLII