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)
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[2023] UKUT 215
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United Kingdom Upper Tribunal
|
United Kingdom
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1 Sep 2023
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BAILII
|
|
1
|
LOCKHEED MARTIN UK Ltd v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft)
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[2021] UKFTT 448
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First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
7 Dec 2021
|
BAILII
|
|
1
|
Vieira Ltd v O'Donagain (Approved)
|
[2021] IECA 334
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Irish Competition Authority
|
Republic of Ireland
|
15 Dec 2021
|
BAILII
|
|
2
|
Virgin Media Ltd v Revenue & Customs (VALUE ADDED TAX - payment handling charges)
|
[2020] UKFTT 30
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
16 Jan 2020
|
BAILII
|
|
|
Healthspan Ltd v Revenue and Customs (VAT - SUPPLY : goods despatched from warehouse in Netherlands delivered to UK)
|
[2018] UKFTT 241
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Apr 2018
|
BAILII
|
|
1
|
Principle & Fellows of Lady Margaret Hall v Revenue & Customs
|
[2014] UKFTT 1092
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
12 Dec 2014
|
BAILII
|
|
2
|
Willant Trust Ltd v Revenue & Customs
|
[2014] UKFTT 1083
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
5 Dec 2014
|
BAILII
|
|
2
|
Kumon Educational UK Co Ltd & Kumon Book Services (UK) Ltd v Revenue & Customs
|
[2014] UKFTT 109
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
20 Jan 2014
|
BAILII
|
|
2
|
Le Credit Lyonnais v Ministre du Budget, des Comptes publics et de la Reforme de l'Etat
|
[2013] EUECJ C-388/11
|
Court of Justice of the European Communities
|
Europe
|
12 Sep 2013
|
BAILII
|
|
1
|
Etat belge v Medicom SPRL SPRL
|
[2013] EUECJ C-210/11
|
Court of Justice of the European Communities
|
Europe
|
18 Jul 2013
|
BAILII
|
|
|
AES-3C Maritza East 1 EOOD v Direktor na Direktsia
|
[2013] EUECJ C-124/12
|
Court of Justice of the European Communities
|
Europe
|
18 Jul 2013
|
BAILII
|
|
|
Finanzamt Koln-Nord v Wolfram Becker
|
[2013] EUECJ C-104/12
|
Court of Justice of the European Communities
|
Europe
|
21 Feb 2013
|
BAILII
|
|
2
|
Mesto Zamberk v Financni reditelstvi v Hradci Kralove
|
[2013] EUECJ C-18/12
|
Court of Justice of the European Communities
|
Europe
|
21 Feb 2013
|
BAILII
|
|
|
Lebara (Taxation)
|
[2012] EUECJ C-520/10
|
Court of Justice of the European Communities
|
Europe
|
3 May 2012
|
BAILII
|
|
|
ADV Allround (Taxation)
|
[2011] EUECJ C-218/10
|
Court of Justice of the European Communities
|
Europe
|
28 Jun 2011
|
BAILII
|
|
|
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
|
|
|
HM Revenue and Customs v The Atrium Club Ltd
|
[2010] EWHC 970 (Ch); [2010] BVC 661
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
5 May 2010
|
BAILII
|
|
4
|
RBS Deutschland Holdings (Taxation)
|
[2010] EUECJ C-277/09
|
Court of Justice of the European Communities
|
Europe
|
22 Dec 2010
|
BAILII
|
|
|
Macdonald Resorts Ltd (Taxation)
|
[2010] EUECJ C-270/09_O
|
Court of Justice of the European Communities
|
Europe
|
7 Sep 2010
|
BAILII
|
|
|
Macdonald Resorts Ltd (Taxation)
|
[2010] EUECJ C-270/09
|
Court of Justice of the European Communities
|
Europe
|
16 Dec 2010
|
BAILII
|
|
|
Speciality Produce Ltd v Secretary of State for the Environment, Food and Rural Affairs
|
[2009] EWHC 1245 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
5 Jun 2009
|
BAILII
|
|
1
|
Barclays Bank Plc v Revenue & Customs
|
[2008] UKVAT V20528
|
VAT & Duties Tribunals
|
United Kingdom
|
9 Jan 2008
|
BAILII
|
|
1
|
HBOS Plc v HM Revenue & Customs
|
[2008] ScotCS CSIH_69
|
Scottish Court of Session
|
United Kingdom - Scotland
|
30 Dec 2008
|
BAILII
|
|
|
Walderdorff (Taxation)
|
[2007] EUECJ C-451/06; [2008] CEC 399
|
Court of Justice of the European Communities
|
Europe
|
6 Dec 2007
|
BAILII
|
|
|
Abbey National Plc v Commissioners of Revenue and Customs
|
[2006] EWCA Civ 886; [2006] 3 EGLR 153
|
England and Wales Court of Appeal - Civil Division
|
United Kingdom - England and Wales
|
29 Jun 2006
|
BAILII
|
|
4
|
Kittel (Taxation)
|
[2006] EUECJ C-440/04
|
Court of Justice of the European Communities
|
Europe
|
6 Jul 2006
|
BAILII
|
|
1
|
Kittel (Taxation)
|
[2006] EUECJ C-439/04
|
Court of Justice of the European Communities
|
Europe
|
6 Jul 2006
|
BAILII
|
|
3
|
BUPA Hospitals and Goldsborough Developments (Taxation)
|
[2006] EUECJ C-419/02
|
Court of Justice of the European Communities
|
Europe
|
21 Feb 2006
|
BAILII
|
|
|
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
|
Temco Europe
|
[2004] EUECJ C28403; [2004] ECR I-11237; [2005] CEC 20; [2005] 1 CMLR 23
|
Court of Justice of the European Communities
|
Europe
|
18 Nov 2004
|
BAILII
|
|
27
|
MKG-Kraftfahrzeuge-Factoring
|
[2003] EUECJ C-305/01; [2004] All ER (EC) 454; [2003] ECR I-6729
|
Court of Justice of the European Communities
|
Europe
|
26 Jun 2003
|
BAILII
|
|
25
|
Sinclair Collis
|
[2003] EUECJ C-275/01; [2003] ECR I-5965; [2003] CEC 452; [2003] 2 CMLR 36
|
Court of Justice of the European Communities
|
Europe
|
12 Jun 2003
|
BAILII
|
|
18
|
Seeling
|
[2003] EUECJ C-269/00; [2003] ECR I-4101
|
Court of Justice of the European Communities
|
Europe
|
8 May 2003
|
BAILII
|
|
24
|