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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Turner v Revenue and Customs (VAT - Co officer's liability penalty) | [2024] UKFTT 495 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2024 | BAILII |
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| Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS) | [2024] UKFTT 514 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2024 | BAILII |
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| Trees v Revenue and Customs (VAT - penalties - director's liability notice) | [2024] UKFTT 516 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jun 2024 | BAILII |
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| Bunting v Revenue and Customs (EXCISE DUTY - Appeal against notice of joint and several liability to pay assessment to excise duty) | [2024] UKFTT 431 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 May 2024 | BAILII |
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| Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud) | [2024] UKFTT 306 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Apr 2024 | BAILII |
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| MINSTRELL RECRUITMENT LTD v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour) | [2024] UKFTT 82 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jan 2024 | BAILII |
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| CF Booth Ltd v Revenue and Customs (VAT - deliberate inaccuracies -) | [2024] UKFTT 347 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Dec 2023 | BAILII |
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| Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP | [2023] UKSC 40 | United Kingdom Supreme Court | United Kingdom | 8 Nov 2023 | BAILII |
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| 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) | [2023] UKUT 215 | United Kingdom Upper Tribunal | United Kingdom | 1 Sep 2023 | BAILII |
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1 |
| Foundry Supplies UK Ltd v Revenue And Customs | [2023] UKFTT 656 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Jul 2023 | BAILII |
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| Official Receiver v Kelly (Re Walmley Ash Ltd and Co Directors Disqualification Act 1986) | [2023] EWHC 1181 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 18 May 2023 | BAILII |
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1 |
| PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant) | [2023] UKFTT 405 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 May 2023 | BAILII |
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| Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected with fraud) | [2023] UKFTT 403 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Apr 2023 | BAILII |
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| TASCA TANKERS Ltd v Revenue & Customs (PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed) | [2023] UKFTT 372 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Apr 2023 | BAILII |
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2 |
| Beigebell Ltd (No 2) v Revenue and Customs (VALUE ADDED TAX - remittal for retrial by the Upper Tribunal - input tax deductibility - right to deduct restricted under principles in Kittel) | [2023] UKFTT 363 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Apr 2023 | BAILII |
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| Vanrooyen (Elite Prestige Supercars) Ltd v Revenue and Customs (Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT) | [2023] UKFTT 338 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Mar 2023 | BAILII |
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| Jabble v Revenue and Customs (VAT - Missing trader intra-community fraud) | [2023] UKFTT 213 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Feb 2023 | BAILII |
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| BACHRA v Revenue & Customs (PERSONAL LIABILITY NOTICE - penalty issued to sole director of Co - Co had been assessed to VAT as a result of denial of input tax deduction on Kittel grounds) | [2023] UKFTT 91 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jan 2023 | BAILII |
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1 |
| Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known) | [2023] UKFTT 211 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Dec 2022 | BAILII |
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| EVERYDAY WHOLESALE Ltd v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel) | [2023] UKFTT 60 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Dec 2022 | BAILII |
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| EVERYDAY WHOLESALE Ltd v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel) | [2023] UKFTT 78 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Dec 2022 | BAILII |
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| MIDDLESEX WINES Ltd v Revenue & Customs (VALUE ADDED TAX - input tax disallowance - Kittel - taxpayer ran "cash and carry" alcohol business) | [2022] UKFTT 107 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Mar 2022 | BAILII |
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| 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 |
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1 |
| Ptgi-Ics Ltd v Revenue & Customs (Procedure) | [2022] UKFTT 20 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Jan 2022 | BAILII |
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| GREENCYC Ltd v Revenue & Customs (PROCEDURE - application by HMRC for costs in relation to previous case management hearing) | [2021] UKFTT 480 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Dec 2021 | BAILII |
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3 |
| Re X E Solutions Ltd: The Secretary of State for Business, Energy and Industrial Strategy v Selby | [2021] EWHC 3261 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 8 Dec 2021 | BAILII |
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3 |
| Greencyc Ltd v Revenue & Customs (PROCEDURE - application for order to comply with Fairford Directions in MTIC appeals after repeated failures) | [2021] UKFTT 332 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Sep 2021 | BAILII |
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1 |
| Turkswood Ltd v Revenue and Customs (VAT - MTIC - whether Appellant s transactions connected to VAT fraud) | [2021] UKFTT 166 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 May 2021 | BAILII |
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1 |
| DMC Business Machines Plc v Revenue & Customs (VALUE ADDED TAX - input tax deductibility) | [2021] UKFTT 72 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Mar 2021 | BAILII |
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| Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax) | [2020] UKFTT 423 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Oct 2020 | BAILII |
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2 |
| Amw Estates Ltd v HMRC | [2020] UKFTT 410 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Oct 2020 | BAILII |
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1 |
| Peterborough Plant Sales Ltd v Revenue & Customs (VAT - denial of input tax - plant and machinery sales) | [2020] UKFTT 338 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Aug 2020 | BAILII |
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| Ingenious Construction Ltd, R (On the Application Of) v The Commissioners for HM Revenue and Customs | [2020] EWHC 2255 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 18 Aug 2020 | BAILII |
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5 |
| Qureshi & Igen Distribution Ltd (In Liquidation) v Revenue & Customs (PROCEDURE - Appellant's application for further and better particulars) | [2020] UKFTT 328 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Aug 2020 | BAILII |
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| Cavendish Ships Stores v Revenue & Customs (VAT - denial of input tax) | [2020] UKFTT 257 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Jun 2020 | BAILII |
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| Askaris Information Technology v Revenue & Customs (VAT - denial of credit for input tax on basis that Appellant knew | [2020] UKFTT 247 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Jun 2020 | BAILII |
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| HMRC v Beigebell Ltd | [2020] UKUT 176 | United Kingdom Upper Tribunal | United Kingdom | 4 Jun 2020 | BAILII |
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7 |
| CCA Distribution Ltd (in administration) v HMRC | [2020] UKFTT 222 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 May 2020 | BAILII |
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5 |
| M &M (Cambridge) LLP v HMRC | [2020] UKFTT 107 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Feb 2020 | BAILII |
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2 |
| Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade) | [2020] UKFTT 76 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2020 | BAILII |
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1 |
| CF Booth v HMRC | [2020] UKFTT 35 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jan 2020 | BAILII |
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3 |
| Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT) | [2020] UKFTT 27 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Jan 2020 | BAILII |
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| Coast Telecom Ltd v Revenue & Customs (application for preliminary issue - Wrottesley considered) | [2019] UKFTT 596 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Sep 2019 | BAILII |
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1 |
| Hussain v Revenue & Customs (VAT - ADMINISTRATION : Collection and enforcement) | [2019] UKFTT 529 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Aug 2019 | BAILII |
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| Field Opportunities Ltd v Revenue And Customs (VALUE ADDED TAX denial of relief for input tax) | [2019] UKFTT 0531 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Aug 2019 | BAILII |
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| Hard Hat Logistics Ltd v Revenue & Customs (VAT - INPUT TAX : Other) | [2019] UKFTT 386 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Jun 2019 | BAILII |
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| Ulster Metals Refining Ltd v Revenue & Customs (VAT - APPEALS : Applications generally) | [2019] UKFTT 385 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Jun 2019 | BAILII |
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1 |
| Beigebell Ltd v HMRC | [2019] UKFTT 335 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 May 2019 | BAILII |
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3 |
| HMRC v Smart Price Midlands Ltd |
[2019] EWCA Civ 841; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 16 May 2019 | BAILII |
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20 |
| Clover Equipment UK Ltd v Revenue & Customs (VAT - INPUT TAX : Other) | [2019] UKFTT 313 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 May 2019 | BAILII |
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| R (oao Haworth) v HMRC |
[2019] EWCA Civ 747; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 1 May 2019 | BAILII |
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6 |
| Butt v HMRC | [2019] EWCA Civ 554 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Apr 2019 | BAILII |
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4 |
| Sandhamtrading (t/a Premier Metals Leeds) v Revenue & Customs (VAT - INPUT TAX : Other) | [2019] UKFTT 218 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Apr 2019 | BAILII |
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2 |
| Edc Ltd v HMRC | [2019] UKFTT 211 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Mar 2019 | BAILII |
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1 |
| Michael Gold and Anne Elizabeth Gold T/A Goldhill Associates v Revenue & Customs (VAT - AVOIDANCE : Other) | [2019] UKFTT 186 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Mar 2019 | BAILII |
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| Tower Bridge GP Ltd v HMRC | [2019] UKFTT 176 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Mar 2019 | BAILII |
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5 |
| McCord v Revenue & Customs (VAT - INPUT TAX : Cars) | [2018] UKFTT 664 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Nov 2018 | BAILII |
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1 |
| Gregory Brady Motors v Revenue & Customs (VAT - INPUT TAX : Cars) | [2018] UKFTT 643 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Oct 2018 | BAILII |
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| Millennium Energy Trading Ltd v HMRC | [2018] UKFTT 633 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Oct 2018 | BAILII |
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5 |
| Autogas (Europe) Ltd v Ochocki | [2018] EWHC 2345 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 7 Sep 2018 | BAILII |
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1 |
| MD Construction (Bradford) Ltd v Revenue & Customs (VAT - INPUT TAX : Evidence for claim) | [2018] UKFTT 532 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Sep 2018 | BAILII |
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| Roy Wilson Cars v Revenue & Customs (VAT - INPUT TAX : Other) | [2018] UKFTT 487 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Aug 2018 | BAILII |
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| Taylors Service Centres v Revenue & Customs (VAT - OTHER : Vat - other) | [2018] UKFTT 474 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Aug 2018 | BAILII |
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1 |
| Synectiv Ltd v HMRC | [2018] UKFTT 92 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Feb 2018 | BAILII |
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1 |
| Manhattan Systems Ltd v HMRC | [2017] UKFTT 862 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Dec 2017 | BAILII |
|
7 |
| HM Revenue and Customs v Citibank NA |
[2017] EWCA Civ 1416; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 29 Sep 2017 | BAILII |
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30 |
| McCord (t/a Hi-Octane Imports) v Revenue and Customs (VAT - INPUT TAX : Other) | [2017] UKFTT 620 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Aug 2017 | BAILII |
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1 |
| Butt v Revenue and Customs (Value Added Tax : Penalty) | [2017] UKUT 325 | United Kingdom Upper Tribunal | United Kingdom | 8 Aug 2017 | BAILII |
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1 |
| Park LLP v HMRC | [2017] UKFTT 217 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Mar 2017 | BAILII |
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3 |
| Grange Road Car Sales v Revenue and Customs (VAT - INPUT TAX : Cars) | [2017] UKFTT 205 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Feb 2017 | BAILII |
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1 |
| Link Distribution Ltd v Revenue and Customs (VAT - INPUT TAX : Other) | [2017] UKFTT 69 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2017 | BAILII |
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2 |
| Expeditors Ltd v Revenue and Customs (VAT - INPUT TAX : Other) | [2016] UKFTT 804 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Dec 2016 | BAILII |
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| Secretary of State for Business, Energy and Industrial Strategy v Rosenblatt | [2016] EWHC 2821 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 9 Nov 2016 | BAILII |
|
1 |
| Drinks Stop Cash & Carry v HMRC | [2016] UKFTT 730 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Oct 2016 | BAILII |
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2 |
| Atec Associated Ltd v The Commissioners for Her Majesty s Revenue and Customs | [2016] UKFTT 714 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Oct 2016 | BAILII |
|
1 |
| Prizeflex v Revenue And Customs | [2016] UKUT 436 | United Kingdom Upper Tribunal | United Kingdom | 17 Oct 2016 | BAILII |
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| Tricor plc v Revenue And Customs | [2016] UKUT 362 | United Kingdom Upper Tribunal | United Kingdom | 3 Aug 2016 | BAILII |
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| Ulster Metal Refiners Ltd v Revenue And Customs | [2016] UKUT 342 | United Kingdom Upper Tribunal | United Kingdom | 20 Jul 2016 | BAILII |
|
1 |
| Changtel Solutiions UK Ltd v Revenue and Customs (VAT - INPUT TAX : Other) | [2016] UKFTT 474 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Jul 2016 | BAILII |
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| Leeds Smith Consulting Ltd v Revenue and Customs (VAT - INPUT TAX : Other) | [2016] UKFTT 449 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jun 2016 | BAILII |
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| Mobile Sourcing Ltd v Revenue And Customs | [2016] UKUT 274 | United Kingdom Upper Tribunal | United Kingdom | 17 Jun 2016 | BAILII |
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4 |
| Aircall International v HMRC | [2016] UKFTT 406 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Jun 2016 | BAILII |
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2 |
| Grade One Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) | [2016] UKFTT 159 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Mar 2016 | BAILII |
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| Walmley Ash Ltd (formerly Balmoral Ltd) v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) | [2016] UKFTT 160 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Mar 2016 | BAILII |
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1 |
| Abbott Intrenational Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) | [2016] UKFTT 152 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Mar 2016 | BAILII |
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| Aria Technology Ltd v HMRC | [2016] UKFTT 98 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Feb 2016 | BAILII |
|
7 |
| Blue Orange Information Technology Ltd v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments) | [2015] UKFTT 649 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Dec 2015 | BAILII |
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| 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 |
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| Just Beer Ltd Gempost Ltd v Revenue & Customs (VAT - APPEALS : Applications generally) | [2015] UKFTT 481 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Sep 2015 | BAILII |
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| AC (Wholesale) Ltd v Revenue & Customs | [2015] UKFTT 457 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Sep 2015 | BAILII |
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| Westminister Import & Export Ltd v Her Majesty's Revenue & Customs | [2015] UKFTT 442 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Sep 2015 | BAILII |
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| Connections GB Ltd v Revenue & Customs | [2015] UKFTT 320 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Jun 2015 | BAILII |
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| Devi Communications Ltd v Commissioners of HM Revenue & Customs | [2015] UKFTT 216 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 May 2015 | BAILII |
|
2 |
| My Digi Ltd v Revenue & Customs | [2015] UKFTT 184 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Apr 2015 | BAILII |
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| Rioni Ltd v Revenue & Customs (VAT - INPUT TAX : Other) | [2015] UKFTT 166 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Apr 2015 | BAILII |
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| Megantic Services Ltd v Revenue & Customs | [2015] UKFTT 120 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Mar 2015 | BAILII |
|
1 |
| Privin Corporation Ltd v Revenue & Customs | [2015] UKFTT 99 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Mar 2015 | BAILII |
|
2 |
| Colour Blast Ltd & Sunlight Optical Ltd v Revenue & Customs | [2015] UKFTT 98 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Mar 2015 | BAILII |
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| Fonecomp Ltd v HMRC | [2015] EWCA Civ 39 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Feb 2015 | BAILII |
|
34 |
| Gold UK Counseling Ltd & Horizon Import Export Ltd v Revenue & Customs | [2015] UKFTT 47 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jan 2015 | BAILII |
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| Pacific Computers Ltd v Revenue & Customs | [2015] UKFTT 26 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2015 | BAILII |
|
2 |
| (1) Brian Keith Hamer (2) Margaret Anita Hamer v (1) Helen Edanna Groom (2) Eurfyl Lewis James (Easements and profits a prendre) | [2015] UKFTT 9 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2015 | BAILII |
|
1 |
| Starmill UK Ltd v Revenue & Customs | [2015] UKFTT 12 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jan 2015 | BAILII |
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| Aleena Electronics Ltd v Revenue & Customs | [2015] UKFTT 61 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Dec 2014 | BAILII |
|
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| Citibank NA v Revenue & Customs | [2014] UKFTT 1063 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Nov 2014 | BAILII |
|
8 |
| Prizeflex Ltd v Revenue & Customs | [2014] UKFTT 963 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Oct 2014 | BAILII |
|
1 |
| Gandalf IT Ltd (In Liquidation), Gandalf Asia Ltd (In Liquidation), Sirrnet Ltd (In Liquidation) v Revenue & Customs | [2014] UKFTT 742 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Jul 2014 | BAILII |
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| Ltd v The Commissioners Revenue & Customs | [2014] UKFTT 546 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Jun 2014 | BAILII |
|
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| Umaad Butt v Revenue & Customs | [2014] UKFTT 490 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 May 2014 | BAILII |
|
2 |
| GSM Intertrade Ltd v Revenue & Customs | [2014] UKFTT 399 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Apr 2014 | BAILII |
|
1 |
| EMJ Telecommunications Ltd v Revenue & Customs | [2014] UKFTT 354 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Apr 2014 | BAILII |
|
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| Intekx Ltd v Revenue & Customs | [2014] UKFTT 277 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Mar 2014 | BAILII |
|
4 |
| Advent Worldwide Distribution Ltd v Revenue & Customs | [2014] UKFTT 249 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Mar 2014 | BAILII |
|
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| Tricor PLC (formerly PNC Telecom PLC) v Revenue & Customs | [2014] UKFTT 241 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Mar 2014 | BAILII |
|
2 |
| Ringwood Marketing v Revenue & Customs | [2014] UKFTT 229 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Feb 2014 | BAILII |
|
1 |
| Secretary of State for Business Innovation and Skills v Warry | [2014] EWHC 1381 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 24 Feb 2014 | BAILII |
|
5 |
| Outkey Trading Ltd v Revenue & Customs | [2014] UKFTT 156 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jan 2014 | BAILII |
|
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| Electrical Environmental Services Ltd v Revenue & Customs | [2014] UKFTT 129 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jan 2014 | BAILII |
|
3 |
| Booze Direct v Revenue & Customs | [2014] UKFTT 53 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Jan 2014 | BAILII |
|
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| UK Ltd v Revenue & Customs | [2014] UKFTT 49 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jan 2014 | BAILII |
|
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| 3G Mobile Phones Ltd v Revenue & Customs (VALUE ADDED TAX - input tax - MTIC - fraudulent evasion of VAT) | [2013] UKFTT 719 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Nov 2013 | BAILII |
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| HMRC v IAC Associates | [2013] EWHC 4382 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 7 Nov 2013 | BAILII |
|
6 |
| Abbott International Trading Ltd v Revenue & Customs | [2013] UKFTT 504 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Sep 2013 | BAILII |
|
1 |
| Church Lane Developments Ltd v Revenue & Customs | [2013] UKFTT 469 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Sep 2013 | BAILII |
|
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| D D Jewellers Ltd v Revenue & Customs | [2013] UKFTT 462 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Aug 2013 | BAILII |
|
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| Jim Toner & Ciaran Doherty (t/a The Soft Drinks Co) v Revenue & Customs | [2013] UKFTT 670 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jul 2013 | BAILII |
|
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| Massey (t/a Hilden Park Partnership) v Revenue & Customs | [2013] UKFTT 391 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Jul 2013 | BAILII |
|
5 |
| Ltd v Revenue & Customs | [2013] UKFTT 361 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jun 2013 | BAILII |
|
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| JMC Electronics Ltd v Revenue & Customs | [2013] UKFTT 325 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 May 2013 | BAILII |
|
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| Digit Three Ltd v Revenue & Customs | [2013] UKFTT 288 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 May 2013 | BAILII |
|
1 |
| Dynamic Corner Ltd v Revenue & Customs | [2013] UKFTT 271 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Apr 2013 | BAILII |
|
1 |
| Libra Graphics International v HMRC | [2013] UKFTT 180 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Mar 2013 | BAILII |
|
4 |
| Global Corporation Trading Ltd v Revenue & Customs | [2013] UKFTT 170 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Mar 2013 | BAILII |
|
1 |
| Celltec Computers Ltd v Revenue & Customs | [2013] UKFTT 155 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Feb 2013 | BAILII |
|
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| Trans Global Trade (Europe) Ltd v Revenue & Customs | [2013] UKFTT 117 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Feb 2013 | BAILII |
|
|
| Report Ltd v Revenue & Customs | [2012] UKFTT 641 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Sep 2012 | BAILII |
|
|
| Wholesale Ltd v Revenue & Customs | [2012] UKFTT 616 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Sep 2012 | BAILII |
|
|
| Gandalf IT Ltd v Revenue & Customs | [2012] UKFTT 573 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Aug 2012 | BAILII |
|
|
| Gemini Media Group Ltd v Revenue & Customs | [2012] UKFTT 538 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Aug 2012 | BAILII |
|
|
| Else Refining and Recycling Ltd v HMRC | [2012] UKFTT 470 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jul 2012 | BAILII |
|
4 |
| Lifeline Europe Ltd v Revenue & Customs | [2012] UKFTT 424 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jun 2012 | BAILII |
|
|
| Charles (t/a Boston Computer Group Europe) v Revenue & Customs | [2014] UKFTT 481 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jun 2012 | BAILII |
|
1 |
| P S Gill & Son (UK) Ltd v Revenue & Customs | [2012] UKFTT 374 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 May 2012 | BAILII |
|
|
| TT Exports Ltd v Revenue & Customs | [2012] UKFTT 319 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Apr 2012 | BAILII |
|
|
| Darren Leitch (trading as London Mobile Communications) v HMRC | [2012] UKFTT 229 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Mar 2012 | BAILII |
|
1 |
| Mavisat Ltd v Revenue & Customs | [2012] UKFTT 253 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Mar 2012 | BAILII |
|
|
| Fonecomp Ltd v Revenue & Customs | [2012] UKFTT 102 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Feb 2012 | BAILII |
|
2 |
| Tarlo Worldwide Ltd v Revenue and Customs Commissioners | [2012] UKFTT 85 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Jan 2012 | BAILII |
|
1 |
| Davis & Dann Ltd v HMRC | [2012] UKFTT 55 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jan 2012 | BAILII |
|
|
| Crotek Systems Ltd v Revenue & Customs | [2011] UKFTT 836 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Dec 2011 | BAILII |
|
|
| Martem Ltd v Revenue & Customs | [2011] UKFTT 641 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Oct 2011 | BAILII |
|
|
| AR Communications & Electronics Ltd v Revenue & Customs | [2011] UKFTT 637 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Sep 2011 | BAILII |
|
|
| Coracle Ventures Ltd v Revenue & Customs | [2011] UKFTT 630 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Sep 2011 | BAILII |
|
1 |
| Aleena Electronics Ltd v Revenue and Customs | [2011] UKFTT 608 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Sep 2011 | BAILII |
|
8 |
| JP Commodities Ltd v Revenue & Customs | [2011] UKFTT 622 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Sep 2011 | BAILII |
|
1 |
| Digi-Trade Ltd v HMRC | [2011] UKFTT 566 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Aug 2011 | BAILII |
|
3 |
| Manatlantic Ltd v Revenue & Customs | [2011] UKFTT 527 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Aug 2011 | BAILII |
|
|
| Edgeskill Ltd v Revenue and Customs Commissioners | [2011] UKFTT 393 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Jun 2011 | BAILII |
|
4 |
| Flashpoint Technology Ltd v Revenue & Customs | [2011] UKFTT 353 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Jun 2011 | BAILII |
|
1 |
| Active Infotech Ltd v Revenue & Customs | [2011] UKFTT 328 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 May 2011 | BAILII |
|
|
| Deandrake Ltd v Revenue & Customs | [2011] UKFTT 250 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Apr 2011 | BAILII |
|
|
| Mynt Ltd v Revenue & Customs | [2011] UKFTT 162 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Feb 2011 | BAILII |
|
|
| Abbey (Manchester) Ltd v HMRC | [2011] UKFTT 90 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jan 2011 | BAILII |
|
2 |
| Ltd v Revenue & Customs | [2011] UKFTT 94 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jan 2011 | BAILII |
|
|
| Maximum Networks v Revenue & Customs | [2011] UKFTT 93 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jan 2011 | BAILII |
|
|
| Eurostar Telecom Ltd v Revenue & Customs | [2011] UKFTT 75 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Jan 2011 | BAILII |
|
1 |
| My Secrets Ltd v Revenue & Customs | [2011] UKFTT 72 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2011 | BAILII |
|
2 |
| Catholic Care v The Charity Commission for England and Wales | [2011] UKFTT B1 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jan 2011 | BAILII |
|
|
| Pars Technology Ltd v Revenue & Customs | [2011] UKFTT 9 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Dec 2010 | BAILII |
|
5 |
| Xentric Ltd v Revenue & Customs | [2010] UKFTT 620 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Dec 2010 | BAILII |
|
4 |
| G Comms Ltd v Revenue & Customs | [2010] UKFTT 605 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Nov 2010 | BAILII |
|
1 |
| Procomm Consultancy Ltd v Revenue & Customs | [2010] UKFTT 561 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Nov 2010 | BAILII |
|
1 |
| Gillex UK Ltd (In Liquidation) v HMRC | [2010] UKFTT 517 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Oct 2010 | BAILII |
|
1 |
| Phonepoint Communications Ltd v Revenue & Customs | [2010] UKFTT 452 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Sep 2010 | BAILII |
|
|
| Eurosel Ltd v Revenue & Customs | [2010] UKFTT 451 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Sep 2010 | BAILII |
|
2 |
| A One Distribution (UK) Ltd v Revenue & Customs | [2010] UKFTT 439 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Sep 2010 | BAILII |
|
|
| Radarbeam Ltd v Revenue & Customs | [2010] UKFTT 431 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Sep 2010 | BAILII |
|
2 |
| Masstech Ltd v Revenue & Customs | [2010] UKFTT 386 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 Aug 2010 | BAILII |
|
2 |
| Mobile Export 365 Ltd and Shelford (IT) Ltd v HMRC | [2010] UKFTT 367 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Aug 2010 | BAILII |
|
6 |
| Han Ali Ltd v Revenue & Customs | [2010] UKFTT 351 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Jul 2010 | BAILII |
|
|
| Pharmaquim LTD v Revenue & Customs | [2010] UKFTT 279 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Jun 2010 | BAILII |
|
2 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| [2009] Ewhc 113 | [2009] EWHC 113 | High Court of England and Wales | United Kingdom - England and Wales | circa 2009 | BAILII |
|
|
| Red12 v HMRC | [2009] EWHC 2563 | High Court of England and Wales | United Kingdom - England and Wales | circa 2009 | BAILII |
|
81 |
| Blue Sphere Global Ltd v HMRC | [2009] EWHC 1150 | High Court of England and Wales | United Kingdom - England and Wales | circa 2009 | BAILII |
|
14 |
| HMRC v Livewire and Olympia | [2009] EWHC 15 | High Court of England and Wales | United Kingdom - England and Wales | circa 2009 | BAILII |
|
8 |
| Revenue and Customs Commissioners v Total Network SL |
[2008] UKHL 19; |
House of Lords | United Kingdom | 12 Mar 2008 | BAILII |
|
125 |
| Magoora |
|
Europe | circa 2008 |
|
8 |
||
| Olympia Technology Ltd v HMRC | [2008] UKVAT 20570 | VAT & Duties Tribunals | United Kingdom | circa 2008 | BAILII |
|
4 |
| Revenue and Customs Commissioners v IDT Card Services Ireland Ltd | [2006] EWCA Civ 29 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 27 Jan 2006 | BAILII |
|
81 |
| Optigen |
[2006] EUECJ C-354/03; |
Court of Justice of the European Communities | Europe | 12 Jan 2006 | BAILII |
|
54 |
| Banco Popolare di Cremona |
|
Europe | circa 2006 |
|
1 |
||
| Commission v Spain |
|
Europe | circa 2006 |
|
196 |
||
| Federation of Technological Industries |
|
Europe | circa 2006 |
|
1 |
||
| Halifax |
|
Europe | circa 2006 |
|
3 |
||
| SPRL (C-439/04 and C-440/04) |
|
Europe | circa 2006 |
|
53 |
||
| Fini H |
[2005] EUECJ C-32/03; |
Court of Justice of the European Communities | Europe | 3 Mar 2005 | BAILII |
|
46 |
| Gemeente Leusden and Holin Groep |
|
Europe | circa 2004 |
|
55 |
||
| White v White |
[2001] UKHL 9; |
House of Lords | United Kingdom | 1 Mar 2001 | BAILII |
|
37 |
| Manifest Shipping Co Ltd v Uni-Polaris Shipping Co Ltd |
[2001] UKHL 1; |
House of Lords | United Kingdom | 18 Jan 2001 | BAILII |
|
93 |
| Diamantis |
[2000] EUECJ C-373/97; |
Court of Justice of the European Communities | Europe | 23 Mar 2000 | BAILII |
|
40 |
| Gabalfrisa |
|
Europe | circa 2000 |
|
1 |
||
| Kefalas |
[1998] EUECJ C-367/96; |
Court of Justice of the European Communities | Europe | 12 May 1998 | BAILII |
|
49 |
| Inzo |
[1996] EUECJ C-110/94; |
Court of Justice of the European Communities | Europe | 29 Feb 1996 | BAILII |
|
48 |
| Marleasing |
|
Europe | circa 1990 |
|
89 |
||
| Rompelman |
[1985] EUECJ R-268/83; |
Court of Justice of the European Communities | Europe | 14 Feb 1985 | BAILII |
|
120 |