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Dial-a-Phone Ltd v Customs and Excise Commissioners   flag  20

[2004] EWCA Civ 603
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th May, 2004

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Adullam Homes Housing Association Ltd v Revenue & Customs (VAT - INPUT TAX : Business purposes) [2019] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Nov 2018 BAILII flag
Associated Newspapers Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2015] UKFTT 409 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2015 BAILII flag
Bridgnorth Golf Club v Revenue & Customs [2009] UKFTT 126 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2009 BAILII flag 3
British Credit Trust Ltd v Revenue & Customs [2014] UKFTT 744 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2014 BAILII flag 1
Commissioners for His Majesty's Revenue and Customs v Hippodrome Casino Ltd (VAT - recovery of residual input tax - whether FtT erred in failing to determine whether there was a dual use of taxable supplies of entertainment and hospitality also for the non-taxable supplies of gaming in the casino) [2024] UKUT 27 United Kingdom Upper Tribunal United Kingdom 29 Jan 2024 BAILII flag
Hedge Fund Investment Management Ltd v Revenue And Customs (VAT) [2022] UKFTT 340 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Sep 2022 BAILII flag 1
HIPPODROME CASINO Ltd v Revenue & Customs (VAT - Partial exemption - Recovery of residual input tax) [2022] UKFTT 110 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Mar 2022 BAILII flag 1
HM Revenue & Customs, Re Decision Of The Edinburgh Vat & Duties Tribunal [2008] ScotCS CSIH_49 Scottish Court of Session United Kingdom - Scotland 21 Aug 2008 BAILII flag
HMRC v Mayflower Theatre Trust Ltd [2006] EWCA Civ 116 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2007 BAILII flag 16
JDI International Leasing Ltd v Revenue and Customs (Tax) [2018] UKUT 214 United Kingdom Upper Tribunal United Kingdom 10 Jul 2018 BAILII flag 2
Last Passive Ltd (Trading as Aircoach) v Revenue Commissioners [2014] IEHC 685 High Court of Ireland Republic of Ireland 24 Oct 2014 BAILII flag 1
Lincoln Assurance Ltd v Revenue & Customs [2008] UKVAT V20619; [2008] BVC 2307 VAT & Duties Tribunals United Kingdom 17 Mar 2008 BAILII flag
Lydon James Mulhearn T/A Sandancer Amusements v Her Majesty's Revenue and Customs [2005] UKVAT V19188 VAT & Duties Tribunals United Kingdom 6 Jul 2005 BAILII flag
Mayflower Theatre Trust Ltd v Revenue and Customs [2006] EWHC 706 (Ch) High Court of England and Wales United Kingdom - England and Wales 31 Mar 2006 BAILII flag 1
North of England Zoological Society v HMRC [2015] UKFTT 287 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jun 2015 BAILII flag 3
R's Club Ltd v Revenue and Customs (VAT - INPUT TAX : Partial exemption) [2017] UKFTT 700 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2017 BAILII flag
Revenue and Customs Commissioners v Royal Opera House Covent Garden Foundation [2021] EWCA Civ 910 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jun 2021 BAILII flag 4
Roald Dahl Museum & Story Centre v Revenue & Customs [2014] UKFTT 308 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2014 BAILII flag 3
SOFOLOGY Ltd and DFS FURNITURE Co Ltd v Revenue & Customs (VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google) [2022] UKFTT 153 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Apr 2022 BAILII flag 1
TLLC Ltd v Revenue & Customs [2013] UKFTT 467 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2013 BAILII flag 2

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Becker [1982] EUECJ R-8/81; [1982] ECR 53; [1982] 1 CMLR 499 Court of Justice of the European Communities Europe 19 Jan 1982 BAILII flag 128
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 flag 15

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