Elphysic Ltd v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs))
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[2024] UKFTT 291
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
27 Mar 2024
|
BAILII
|
|
|
Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another)
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[2023] UKUT 215
|
United Kingdom Upper Tribunal
|
United Kingdom
|
1 Sep 2023
|
BAILII
|
|
1
|
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)
|
[2022] UKFTT 47
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2022
|
BAILII
|
|
1
|
R (on the application of S &S Consulting Services (UK) Ltd v HMRC
|
[2021] EWHC 3174 (Admin)
|
High Court of England and Wales
|
United Kingdom - England and Wales
|
26 Nov 2021
|
BAILII
|
|
3
|
BDV Hungary Trading Kft (Judgment of the Court)
|
[2013] EUECJ C-563/12
|
Court of Justice of the European Communities
|
Europe
|
19 Dec 2013
|
BAILII
|
|
|
Staatssecretaris van Financien v X BV
|
[2013] EUECJ C-651/11
|
Court of Justice of the European Communities
|
Europe
|
30 May 2013
|
BAILII
|
|
1
|
Valsts ienemumu dienests v Ablessio SIA
|
[2013] EUECJ C-527/11
|
Court of Justice of the European Communities
|
Europe
|
14 Mar 2013
|
BAILII
|
|
|
Bonik EOOD v Direktor na Direktsia
|
[2012] EUECJ C-285/11
|
Court of Justice of the European Communities
|
Europe
|
6 Dec 2012
|
BAILII
|
|
1
|
Vogtlandische Strasen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen
|
[2012] EUECJ C-587/10
|
Court of Justice of the European Communities
|
Europe
|
27 Sep 2012
|
BAILII
|
|
|