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Customs & Excise v Barclays Bank Plc   flag  3

[2001] EWCA Civ 1513; [2001] BVC 606; [2001] BTC 5531
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
17th October, 2001

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Dollar Financial UK Ltd v Revenue & Customs (PROCEDURE - strike out application) [2021] UKFTT 253 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jul 2021 BAILII flag 1
Taylor Clark Leisure PLC v Revenue & Customs [2013] UKFTT 792 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Dec 2012 BAILII flag 1
Dollar Financial UK Ltd v Revenue And Customs (whether a request to amend date on which member of a VAT group joined the group retrospectively was an application) [2023] UKUT 256 United Kingdom Upper Tribunal United Kingdom 23 Oct 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1972 s43
Finance Act 1995 s43

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
VATA and the Value Added Tax Regulations [1995] SI 1995/2518 United Kingdom circa 1995 flag 129
Ex parte Else [1993] QB 534 United Kingdom circa 1993 LexisNexis / Westlaw flag 119

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