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Ocean Finance v Revenue & Customs 3

[2010] UKFTT 183

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

23rd April, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Vieira Ltd v O'Donagain (Approved)	[2021] IECA 334	Irish Competition Authority	Republic of Ireland	15 Dec 2021	BAILII		2
Newey v Revenue & Customs (VAT - Abuse of Law doctrine)	[2020] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Sep 2020	BAILII
Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business)	[2020] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jun 2020	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
General Milk Products	[1993] EUECJ C-8/92; [1993] ECR I-779	Court of Justice of the European Communities	Europe	3 Mar 1993	BAILII		17
Cremer	[1977] EUECJ R-125/76; [1977] ECR 1593	Court of Justice of the European Communities	Europe	11 Oct 1977	BAILII		24
Vieira Ltd v O'Donagain (Approved)	[2021] IECA 334	Irish Competition Authority	Republic of Ireland	15 Dec 2021	BAILII		2
Newey v Revenue & Customs (VAT - Abuse of Law doctrine)	[2020] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Sep 2020	BAILII
Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business)	[2020] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jun 2020	BAILII		1
Davies Attbrook (Chemists) Ltd v Benchmark Group plc	[2005] All ER (D) 306; [2006] 1 WLR 2493		United Kingdom	circa 2005	LexisNexis		5
Customs and Excise Commissioners v Bedrow Group PLC	[1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207		United Kingdom	circa 2000	BAILII		51
BLP	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw		38
Mirror Group plc v Customs and Excise Commissioners	[2001] EWCA Civ 947; [2002] QB 546; [2001] 4 All ER 666; [2001] All ER (D) 102; (2001) 24 IPD 24058; [2001] UKHRR 1242; [2001] HRLR 57; [2001] EMLR 44; [2001] 3 WLR 1368	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2001	BAILII		40

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