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Former North Wiltshire District Council (now abolished and replaced by Wiltshire Council)     21

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bathgate Leisure Ltd v Revenue & Customs	[2012] UKFTT 637	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2012	BAILII
Bilkus & Boyle Solicitors v HMRC	[2018] UKFTT 571	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Oct 2018	BAILII		1
Buckingham Bingo v Revenue and Customs (VAT - APPEALS : Applications generally)	[2018] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2018	BAILII
Chisholm Bookmakers Ltd v Revenue & Customs	[2013] UKFTT 321	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 May 2013	BAILII
Hadland v Revenue and Customs (PROCEDURE : Other)	[2018] UKFTT 195	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Apr 2018	BAILII
Heald Green Social Club and Institute Ltd v Revenue & Customs	[2013] UKFTT 209	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jan 2013	BAILII		1
John and Elaine Graham (t/a Xs & Os) Amusements v Revenue & Customs	[2012] UKFTT 644	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2012	BAILII
Jumbogate Ltd v HMRC	[2015] UKFTT 64	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2015	BAILII		4
Kirkern Ltd v Revenue & Customs	[2012] UKFTT 646	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2012	BAILII		1
Koronkiewicz v Revenue & Customs (EXCISE DUTY APPEALS : Jurisdiction)	[2015] UKFTT 579	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Nov 2015	BAILII		1
Midland Credit Ltd v Revenue and Customs (VAT - APPEALS : Applications generally)	[2016] UKFTT 76	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2016	BAILII
North Berwick Golf Club	[2015] UKFTT 82	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2015	BAILII		6
Patel v Revenue & Customs	[2014] UKFTT 668	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2014	BAILII
Pen Associates Europe Ltd	[2011] UKFTT 554	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Aug 2011	BAILII		6
Pierhead Purchasing Ltd v The Commissioners for Her Majesty's Revenue & Customs	[2013] UKFTT 172	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Mar 2013	BAILII		2
Reno v HMRC	[2019] UKFTT 184	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Mar 2019	BAILII		1
South Devon Inns Ltd v Revenue & Customs	[2012] UKFTT 206	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Feb 2012	BAILII
SRN Horizon Ltd v Revenue and Customs (PROCEDURE)	[2017] UKUT 246	United Kingdom Upper Tribunal	United Kingdom	15 Jun 2017	BAILII		1
Sunnyside Property Co Ltd v Revenue & Customs	[2013] UKFTT 447	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2013	BAILII
Vaultdawn Ltd (as listed in the Schedule to this Decision Notice) v Revenue & Customs (PROCEDURE : Other)	[2015] UKFTT 383	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2015	BAILII		3
Xs & Os Paisley Cross Ltd v Revenue & Customs	[2012] UKFTT 645	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2012	BAILII		2

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bansal v Cheema	[2001] CPRep 6		United States - Pennsylvania	circa 2001			1
Caswell v Diary Produce Quota Tribunal for England and Wales	[1990] AC 738		United Kingdom	circa 1990	LexisNexis / Westlaw		5
Compound Interest Project v Revenue & Customs	[2009] UKUT 175	United Kingdom Upper Tribunal	United Kingdom	15 Jun 2009	BAILII		10
R(Howes) v Child Support Commissioners	[2007] EWHC 559	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		1
R (Burkett) v Hammersmith and Fulham London Borough Council	[2002] UKHL 23; [2002] 3 All ER 97; [2002] 1 WLR 1593; [2002] ACD 81; [2002] All ER (D) 363	House of Lords	United Kingdom	circa 2002	BAILII		191
R (oao Cook) v General Commissioners of Income Tax	[2009] EWHC 590	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		3
Sayers v Clarke Walker (a firm)	[2002] EWCA Civ 990; [2002] 3 All ER 490; [2002] All ER (D) 189; [2002] 1 WLR 3095	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jun 2002	BAILII		81
Sayers v Clarke Walker	[2002] EWCA Civ 645	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII		58
Smith v Brough	[2005] EWCA Civ 261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2005	BAILII		38
Taylor v Lawrence	[2002] EWCA Civ 90; [2003] QB 528; [2002] 2 All ER 353; [2002] All ER (D) 28; [2003] 1 WLR 18	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Feb 2002	BAILII		259