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Aspinalls Club Ltd v HMRC   flag  6

[2013] EWCA Civ 1464
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
15th November, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Mahmood (paras S-LTR 1 6 & S-LTR 4 2; Scope) [2020] UKUT 376; [2021] Imm AR 475 United Kingdom Upper Tribunal United Kingdom 7 Oct 2020 BAILII flag 17
International Game Technology PLC v Gambling Commission [2023] EWHC 1961 (TCC); 209 Con LR 225 High Court of England and Wales United Kingdom - England and Wales 28 Jul 2023 BAILII flag 3
London Clubs Management Ltd v Revenue & Customs [2014] UKFTT 1060 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Nov 2014 BAILII flag 3
Ma (Somalia) v SSHD [2020] UKSC 49 United Kingdom Supreme Court United Kingdom 27 Nov 2020 BAILII flag 2
L & L Europe Ltd v Revenue and Customs (REMOTE GAMING DUTY - whether "cashback" payments meet) [2024] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2024 BAILII flag
Hu011742018 [2020] UKAITUR HU011742018 United Kingdom 7 Oct 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1997 s10, s11, s15

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Aspinalls Club Ltd v Revenue & Customs [2011] UKFTT 325 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 May 2011 BAILII flag 3
Ma (Somalia) v SSHD [2020] UKSC 49 United Kingdom Supreme Court United Kingdom 27 Nov 2020 BAILII flag 2
Macdonald v Dextra Accessories Ltd [2005] AC 1111 United Kingdom circa 2005 LexisNexis / Westlaw flag 2
L & L Europe Ltd v Revenue and Customs (REMOTE GAMING DUTY - whether "cashback" payments meet) [2024] UKFTT 144 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2024 BAILII flag
Hu011742018 [2020] UKAITUR HU011742018 United Kingdom 7 Oct 2020 BAILII flag

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