Owners of the Sitarem v Owners and/or Demise Charterers of the Spirit 27

[2001] EWCA Civ 1882; [2001] 2 Lloyds Rep 107; [2001] 2 All ER (Comm) 837; [2001] All ER (D) 143; [2002] 1 WLR 1674; [2001] STI 1771; [2002] BTC 5088; [2002] BVC 220

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

12th December, 2001

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Age Concern Leicestershire & Rutland v Revenue & Customs	[2008] UKVAT V20762	VAT & Duties Tribunals	United Kingdom	6 Aug 2008	BAILII
Association of Graduate Careers Advisory Services v Revenue and Customs (VAT - EXEMPT SUPPLIES : Professional bodies)	[2016] UKFTT 560	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Aug 2016	BAILII
Ball UK Holdings v HM Revenue & Customs	[2018] UKUT 407	United Kingdom Upper Tribunal	United Kingdom	10 Dec 2018	BAILII	2
Bell's College Ltd v Revenue & Customs	[2015] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2015	BAILII
Birkdale School, Sheffield v HMRC	[2008] EWHC 409 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Mar 2008	BAILII	2
Bow Spring (Owners) v Manzanillo II (Owners)	[2004] EWCA Civ 1007; [2004] 4 All ER 899; [2005] 1 All ER (Comm) 53; [2004] All ER (D) 522; [2005] 1 WLR 144; [2005] 1 Lloyds Rep 1	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2004	BAILII	14
Boxmoor Construction Ltd v Revenue & Customs	[2016] UKUT 91	United Kingdom Upper Tribunal	United Kingdom	22 Feb 2016	BAILII	2
CMJ (Aberdeen) Ltd v Revenue & Customs (VAT - supply of construction services on the construction of a dwelling)	[2021] UKFTT 190	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2021	BAILII
European Tour Operators Association v Revenue & Customs	[2011] UKFTT 88	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2011	BAILII	2
Greenspace Ltd v Revenue and Customs	[2021] UKUT 290	United Kingdom Upper Tribunal	United Kingdom	22 Nov 2021	BAILII	2
Greenspace (UK) Ltd v Commissioners for HM Revenue and Customs	[2023] EWCA Civ 106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Feb 2023	BAILII
Heating and Ventilating Contractors Association v Revenue & Customs	[2008] UKVAT V20887	VAT & Duties Tribunals	United Kingdom	3 Dec 2008	BAILII	1
HM Revenue and Customs v InsurancewideCom Services Ltd	[2010] EWCA Civ 422; [2010] BVC 606	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Apr 2010	BAILII	12
HMRC v Open University	[2016] EWCA Civ 114	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Mar 2016	BAILII	3
Illuminate Skin Clinics Ltd v Revenue & Customs (Value Added Tax - Exemptions - Health and welfare)	[2023] UKFTT 547	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jun 2023	BAILII	1
Insurancewide com Services Ltd v Revenue & Customs Rev 1	[2007] UKVAT V20394; [2008] STI 237; [2008] Lloyds Rep IR 422; [2008] BVC 2101; [2007] V & DR 433	VAT & Duties Tribunals	United Kingdom	15 Oct 2007	BAILII
J3 Building Solutions Ltd v Revenue and Customs (VAT - ZERO-RATING : Building work)	[2016] UKFTT 318	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 May 2016	BAILII	1
London Borough of Merton Council v Nuffield Health	[2023] UKSC 18	United Kingdom Supreme Court	United Kingdom	7 Jun 2023	BAILII	2
Loughborough Students Union v Revenue & Customs (VAT - EXEMPT SUPPLIES : Other)	[2018] UKFTT 357	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jun 2018	BAILII	1
Northumbria Healthcare NHS Foundation Trust v Revenue And Customs	[2024] EWCA Civ 177	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Feb 2024	BAILII
Open University v Revenue and Customs Commissioners	[2013] UKFTT 326	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jun 2013	BAILII	1
Owners of the Ship "Topaz" v Owners of the Ship "Irapua"	[2003] EWHC 320 (Admlty)	High Court of England and Wales	United Kingdom - England and Wales	6 Mar 2003	BAILII	2
Revenue And Customs v Colaingrove Ltd	[2015] UKUT 80	United Kingdom Upper Tribunal	United Kingdom	10 Mar 2015	BAILII	2
Romima Ltd v Revenue & Customs (VALUE ADDED TAX - vouchers)	[2019] UKFTT 736	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2019	BAILII	1
Target Group Ltd v Her Majesty's Revenue And Customs	[2021] EWCA Civ 1043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jul 2021	BAILII	1
Target Group Ltd v Revenue and Customs	[2023] UKSC 35	United Kingdom Supreme Court	United Kingdom	11 Oct 2023	BAILII
YORKSHIRE AGRICULTURAL SOCIETY v Revenue & Customs (VALUE ADDED TAX - Exemptions - Fund-raising events - VAT status of admission fees paid to 'Great Yorkshire Show')	[2023] UKFTT 389	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2023	BAILII

Legislation Cited

Legislation Name	Provision
1983 Act (NSW)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
Bulmer v Bollinger	[1974] Ch 401	Court of Chancery	United Kingdom	circa 1974	LexisNexis / Westlaw	35
Commission v Germany	[1985] EUECJ C-107/84; [1985] ECR 2655	Court of Justice of the European Communities	Europe	11 Jul 1985	BAILII	19
Expert Witness Institute v Customs and Excise Commissioners	[2001] 1 WLR 1658		United Kingdom	circa 2001	LexisNexis / Westlaw	1
Stichting Uitvoering Financiële Acties	[1989] ECR 1737		Europe	circa 1989		91

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