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Sita 4

[2002] UKVAT V17991; [2003] V & DR 131

VAT & Duties Tribunals

United Kingdom

18th December, 2002

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Buckingham Bingo v Revenue and Customs (VAT - APPEALS : Applications generally)	[2018] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2018	BAILII
Durwin Banks	[2008] UKVAT V20695	VAT & Duties Tribunals	United Kingdom	30 May 2008	BAILII		4
Hegarty v HMRC	[2018] UKFTT 774	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Dec 2018	BAILII		6
Littlewoods Retail Ltd v Revenue and Customs Commissioners	[2014] EWHC 868 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 2014	BAILII		36

Legislation Cited

Legislation Name	Provision
Finance Act 1972

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
BAA v Customs and Excise Commissioners	[1975] VATTR 43		United Kingdom	circa 1975			1
Berkholz	[1985] EUECJ R-168/84; [1985] ECR 2251; [1985] 3 CMLR 667	Court of Justice of the European Communities	Europe	4 Jul 1985	BAILII		37
Countrywide Insurance Marketing Ltd v Commissioners of Customs and Excise	[1993] VATTR 277		United Kingdom	circa 1993			4
Customs and Excise Commissioners ("Barclays")	[1991] VATTR 466		United Kingdom	circa 1991			5
McLaughlin v Gordons (Stockport) Ltd	[1978] ICR 561		United Kingdom	circa 1978			4
Thoday v Thoday	[1963] EWCA Civ 1219-1; [1964] 1 All ER 341; [1964] P 181; [1964] 2 WLR 371	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1963	BAILII		297
US v Stone & Downer Co	274 US 224	United States Supreme Court	United States		Westlaw		1

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