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University Of Huddersfield Higher Education Corporation v Revenue & Customs (VAT-input tax-abuse of rights)   flag  1

[2013] UKFTT 429
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
29th April, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
University of Huddersfield Higher Education Corporation v Revenue and Customs Comrs [2016] EWCA Civ 440 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2016 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1997 s37

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wollny (Taxation) [2006] EUECJ C-72/05 Court of Justice of the European Communities Europe 14 Sep 2006 BAILII flag 18
Halifax [2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36 Court of Justice of the European Communities Europe 21 Feb 2006 BAILII flag 101
BUPA Hospitals and Goldsborough Developments [2006] ECR I-1685 Europe circa 2006 flag 9
University of Huddersfield [2005] EUECJ C-223/03; [2006] ECR I-1751; [2006] CEC 743; [2006] 2 CMLR 38 Court of Justice of the European Communities Europe circa 2005 BAILII flag 16
Gemeente Leusden and Holin (C-487/01 and C-7/02) [2004] ECR I-5337 Europe circa 2004 flag 55
Rompelman [1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202 Court of Justice of the European Communities Europe 14 Feb 1985 BAILII flag 120

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