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Goldman Sachs International v HM Revenue and Customs Commissioners   flag  14

[2009] UKUT 290; [2010] BTC 1501
United Kingdom Upper Tribunal
United Kingdom
23rd December, 2009

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Atlantic Electronics Ltd v HM Revenue and Customs Commissioners [2013] EWCA Civ 651 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Jun 2013 BAILII flag 19
AW v Essex County Council [2010] UKUT 74; [2010] ELR 349 United Kingdom Upper Tribunal United Kingdom 8 Mar 2010 BAILII flag 5
Butt v Revenue & Customs (VAT - PENALTIES : Evasion) [2015] UKFTT 510 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Oct 2015 BAILII flag
Ellis v HMRC [2022] UKUT 254 United Kingdom Upper Tribunal United Kingdom 21 Sep 2022 BAILII flag 1
HMRC v IAC Associates [2013] EWHC 4382 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Nov 2013 BAILII flag 6
HMRC v Smart Price Midlands Ltd [2017] UKUT 465 United Kingdom Upper Tribunal United Kingdom 6 Dec 2017 BAILII flag 7
McCabe v HMRC [2020] UKUT 266 United Kingdom Upper Tribunal United Kingdom 15 Sep 2020 BAILII flag 8
Megantic v HMRC [2011] UKUT B2 United Kingdom Upper Tribunal United Kingdom 11 Jan 2011 BAILII flag 1
Mitchell & Bell v HMRC [2021] UKUT 250 United Kingdom Upper Tribunal United Kingdom 8 Oct 2021 BAILII flag 2
Push Energy Ltd v Revenue and Customs (PROCEDURE - application for direction from FTT seeking disclosure from the European Commission of a document in relation to an appeal against duties) [2022] UKUT 312 United Kingdom Upper Tribunal United Kingdom 18 Nov 2022 BAILII flag
Revenue And Customs v LG Park HT1 Ltd [2023] EWCA Civ 1193 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2023 BAILII flag
Right Honourable Clifton Hugh Lancelot De Verdon Baron Wrottesley v Revenue & Customs [2014] UKFTT 972 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Oct 2014 BAILII flag
Trusteees of Manchester New Moston Congregation of Jehovah s Witnesses v The Charity Commission for England and Wales [2017] UKUT 134 United Kingdom Upper Tribunal United Kingdom 4 Apr 2017 BAILII flag
(1) Chris Hoyle (2) Trevor Jarman (3) Alistair Forsyth vs Revenue and Customs [2021] UKUT 104 United Kingdom Upper Tribunal United Kingdom 26 Dec 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2007] Ewca Civ 701 [2007] EWCA Civ 701 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2007 BAILII flag 20
HMRC v Hyde Industrial Holdings [2006] EWCA Civ 502 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Apr 2006 BAILII flag 1
Walbrook Trustee (Jersey) Ltd v Fattal [2008] EWCA Civ 427; [2008] All ER (D) 109 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Mar 2008 BAILII flag 73

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