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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 Hotel La Tour Ltd (Rev1)	[2024] EWCA Civ 564	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2024	BAILII
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		1
Turkswood Ltd v Revenue and Customs (VAT - MTIC - whether Appellant s transactions connected to VAT fraud)	[2021] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 May 2021	BAILII		1
Amw Estates Ltd v HMRC	[2020] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2020	BAILII		1
Frank A Smart & Son Ltd v Revenue and Customs Commissioners	[2019] UKSC 39; [2019] 1 WLR 4849	United Kingdom Supreme Court	United Kingdom	29 Jul 2019	BAILII		11
Butt v HMRC	[2019] EWCA Civ 554	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Apr 2019	BAILII		4
Roy Wilson Cars v Revenue & Customs (VAT - INPUT TAX : Other)	[2018] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2018	BAILII
NT Advisors Partnership v HMRC	[2017] UKFTT 625	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Aug 2017	BAILII		1
Expeditors Ltd v Revenue and Customs (VAT - INPUT TAX : Other)	[2016] UKFTT 804	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2016	BAILII
Victoria Walk Ltd v HMRC	[2016] UKFTT 687	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Oct 2016	BAILII		3
Ulster Metal Refiners Ltd v Revenue And Customs	[2016] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	20 Jul 2016	BAILII		1
Butt v Revenue & Customs (VAT - PENALTIES : Evasion)	[2015] UKFTT 510	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2015	BAILII
Colour Blast Ltd & Sunlight Optical Ltd v Revenue & Customs	[2015] UKFTT 98	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2015	BAILII
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
Pacific Computers Ltd v Revenue & Customs	[2015] UKFTT 26	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII		2
Intekx Ltd v Revenue & Customs	[2014] UKFTT 277	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2014	BAILII		4
Electrical Environmental Services Ltd v Revenue & Customs	[2014] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jan 2014	BAILII		3
Global Corporation Trading Ltd v Revenue & Customs	[2013] UKFTT 170	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2013	BAILII		1
SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala (ANAF)	[2012] EUECJ C-257/11	Court of Justice of the European Communities	Europe	29 Nov 2012	BAILII
Wholesale Ltd v Revenue & Customs	[2012] UKFTT 616	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Sep 2012	BAILII
TETS Haskovo	[2012] EUECJ C-234/11	Court of Justice of the European Communities	Europe	14 Jun 2012	BAILII
Mavisat Ltd v Revenue & Customs	[2012] UKFTT 253	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Mar 2012	BAILII
Kopalnia Odkrywkowa Polski Trawertyn P Granatowicz, M Wasiewicz (VAT)	[2012] EUECJ C-280/10	Court of Justice of the European Communities	Europe	1 Mar 2012	BAILII
Option NTC Ltd v Revenue & Customs	[2011] UKFTT 768	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Nov 2011	BAILII		1
Linda Anne Parkhouse v Revenue & Customs	[2011] UKFTT 677	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Oct 2011	BAILII
Coracle Ventures Ltd v Revenue & Customs	[2011] UKFTT 630	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2011	BAILII		1
Edgeskill Ltd v Revenue and Customs Commissioners	[2011] UKFTT 393	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2011	BAILII		4
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
SRI International v Revenue & Customs	[2010] UKFTT 193	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Apr 2010	BAILII
CopyGene A v S (Taxation)	[2009] EUECJ C-262/08_O	Court of Justice of the European Communities	Europe	10 Sep 2009	BAILII
SRI International v Revenue & Customs	[2009] UKFTT 221	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Aug 2009	BAILII
Blue Sphere Global Ltd v HMRC	[2009] EWHC 1150 (Ch); [2009] BVC 580	High Court of England and Wales	United Kingdom - England and Wales	22 May 2009	BAILII		55
Calltel Telecom Ltd v HMRC	[2009] EWHC 1081 (Ch); [2009] BVC 555	High Court of England and Wales	United Kingdom - England and Wales	21 May 2009	BAILII		38
Livewire Telecom Ltd; v HMRC	[2009] EWHC 15 (Ch); [2009] BVC 172; [2009] BTC 5173	High Court of England and Wales	United Kingdom - England and Wales	16 Jan 2009	BAILII		69
Our Communications Ltd	[2008] UKVAT V20903	VAT & Duties Tribunals	United Kingdom	19 Dec 2008	BAILII		2
Megtian Ltd v Revenue & Customs	[2008] UKVAT V20894	VAT & Duties Tribunals	United Kingdom	11 Dec 2008	BAILII		4
Olympia Technology Ltd v Revenue & Customs	[2008] UKVAT V20570	VAT & Duties Tribunals	United Kingdom	15 Feb 2008	BAILII		4
Hargreaves (UK) Plc v Revenue & Customs	[2007] UKVAT V20382	VAT & Duties Tribunals	United Kingdom	3 Oct 2007	BAILII
Calltel Telecom Ltd v HMRC	[2007] UKVAT V20266; [2007] BVC 2544	VAT & Duties Tribunals	United Kingdom	20 Jul 2007	BAILII		14
PNC Telecom PLC v Revenue & Customs	[2006] UKVAT V19754	VAT & Duties Tribunals	United Kingdom	4 Sep 2006	BAILII
Micropoint(UK)Ltd v Revenue & Customs	[2006] UKVAT V19630	VAT & Duties Tribunals	United Kingdom	22 Jun 2006	BAILII
Customs & Excise Commissioners v Southern Primary Housing Association Ltd	[2003] EWCA Civ 1662	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Nov 2003	BAILII		15
Royal & Sun Alliance Insurance Group plc v Customs and Excise Commissioners	[2003] UKHL 29; [2003] 2 All ER 1073; [2003] All ER (D) 326; [2003] 1 WLR 1387; [2003] STI 1013; [2003] BVC 341; [2003] BTC 5285	House of Lords	United Kingdom	22 May 2003	BAILII		4
Schlossstraà e	[2000] EUECJ C-396/98; [2000] ECR I-4279	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		21
Breitsohl (Taxation)	[2000] EUECJ C-400/98	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		26
Gabalfrisa	[2000] EUECJ C-110/98; [2000] ECR I-1577	Court of Justice of the European Communities	Europe	21 Mar 2000	BAILII		66
Ghent Coal Terminal	[1998] EUECJ C-37/95; [1998] ECR I-1	Court of Justice of the European Communities	Europe	15 Jan 1998	BAILII		34

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1996] Page I-00857	[1996] Page I-00857		United Kingdom	circa 1996			1
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120