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Baines & Ernst Ltd v HM Revenue & Customs   flag  3

[2006] EWCA Civ 1040
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
25th July, 2006

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
MAYOR'S OFFICE FOR POLICING AND CRIME v Revenue & Customs (VAT - claim for repayment of VAT wrongly paid) [2022] UKFTT 95 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Mar 2022 BAILII flag
Anglian Water Services Ltd v HMRC [2018] UKUT 431 United Kingdom Upper Tribunal United Kingdom 27 Dec 2018 BAILII flag 3
Anglian Water Services Ltd v Revenue and Customs (VAT - ZERO-RATING : Sewerage services and water) [2017] UKFTT 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 May 2017 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1997

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Baines & Ernst Ltd v Customs and Excise Commissioners [2005] EWHC 2300 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
Wine World Handels GmbH v Abgabenberufungskommission (Case C-147/01) [2005] All ER (EC) 224 Europe circa 2005 LexisNexis flag 7
Customs & Excise Commissioners v National Westminster Bank [2003] EWHC Ch 1822 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 1
Metallgesellschaft [2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496 Court of Justice of the European Communities Europe circa 2001 BAILII flag 79
Michaïlidis [2000] EUECJ C-442/98; [2000] ECR I-7145 Court of Justice of the European Communities Europe 21 Sep 2000 BAILII flag 15
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag 43
Faaborg-Gelting Linien [1996] EUECJ C-231/94; [1996] ECR I-2395; [1996] CEC 587; [1996] All ER (EC) 656; [1996] 3 CMLR 535 Court of Justice of the European Communities Europe 2 May 1996 BAILII flag 63
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103

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