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Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd     52

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Target Group Ltd v Her Majesty's Revenue And Customs	[2021] EWCA Civ 1043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jul 2021	BAILII		1
Fortyseven Park Street Ltd v HMRC	[2019] EWCA Civ 849	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 May 2019	BAILII		6
Adecco (UK) Ltd v HMRC	[2018] EWCA Civ 1794; [2019] 1 All ER 615	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2018	BAILII		12
ING Intermediate Holdings Ltd v HMRC	[2017] EWCA Civ 2111	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2017	BAILII		3
Newby Foods Ltd, R (On the Application Of) v Food Standards Agency	[2017] EWCA Civ 400	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 May 2017	BAILII		1
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
Impact Funding Solutions Ltd v Barrington Support Services Ltd	[2015] EWCA Civ 31	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		1
Airtours Holidays Transport Ltd v Commissioner for HM Revenue & Customs	[2014] EWCA Civ 1033	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Jul 2014	BAILII		11
Professional Admin Service Centres Pty Ltd v FCT	[2013] FCA 1123; (2013) 94 ATR 445; [2013] ATC 20-424	Federal Court of Australia	Australia - Commonwealth	1 Nov 2013	AustLII		11
SPORTS INVEST UK Ltd v Revenue & Customs (VAT - place of supply of football agent services - transfer of player from Sporting Lisbon to Inter Milan in 2016 - were the services supplied to the player or to Inter)	[2023] UKFTT 376	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2023	BAILII
Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?)	[2023] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Mar 2023	BAILII
RUFFORTH PARK Ltd v Revenue & Customs (VAT : car boot sale pitch - whether the leasing or letting of immoveable property - whether additional services provided)	[2022] UKFTT 43	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2022	BAILII
Gooch Technology Ltd v Revenue and Customs (VAT - alcohol trading)	[2021] UKFTT 149	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 May 2021	BAILII		1
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
Mandarin Consulting Ltd v Revenue & Customs (VAT - SUPPLY : Place of) (Rev 1)	[2020] UKFTT 228	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 May 2020	BAILII		1
Dixons Carphone Plc v Revenue & Customs (VAT - CONSIDERATION : Discounts)	[2018] UKFTT 557	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2018	BAILII
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)	[2018] UKFTT 393	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2018	BAILII
Healthspan Ltd v Revenue and Customs (VAT - SUPPLY : goods despatched from warehouse in Netherlands delivered to UK)	[2018] UKFTT 241	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Apr 2018	BAILII		1
Lloyds Banking Group	[2017] UKFTT 835	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2017	BAILII		1
Tesco Freetime Ltd and Tesco PLC v Revenue and Customs (VAT - INPUT TAX : Attribution)	[2017] UKFTT 614	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2017	BAILII		1
Fortyseven Park Street Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)	[2016] UKFTT 569	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Aug 2016	BAILII		2
Eastern Atlantic Helicopters Ltd v Revenue and Customs (VAT - INPUT TAX : Other)	[2016] UKFTT 277	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Apr 2016	BAILII
U-Drive Ltd v Revenue & Customs (VAT - tripartite situation)	[2015] UKFTT 667	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Dec 2015	BAILII
Adecco UK Ltd,Ajilon (UK) Ltd v Revenue & Customs (VAT - SUPPLY : Other)	[2015] UKFTT 600	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Nov 2015	BAILII
Global Cellular v Revenue & Customs	[2015] UKFTT 226	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 May 2015	BAILII		1
Ltd v Revenue & Customs	[2014] UKFTT 1113	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Dec 2014	BAILII		1
Principle & Fellows of Lady Margaret Hall v Revenue & Customs	[2014] UKFTT 1092	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Dec 2014	BAILII		2
Rio Tinto London Ltd v Revenue & Customs	[2014] UKFTT 1059	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Nov 2014	BAILII
GSTS Pathology Services LLP v Revenue & Customs	[2014] UKFTT 211	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2014	BAILII
Way Ahead Group Ltd v Revenue & Customs	[2014] UKFTT 178	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2014	BAILII		1
Outkey Trading Ltd v Revenue & Customs	[2014] UKFTT 156	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2014	BAILII
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
Wilton Park Ltd & Others v Revenue & Customs	[2014] UKFTT 115	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2014	BAILII
DPAS Ltd v Revenue & Customs Commissioners	[2013] UKFTT 676	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2013	BAILII		3
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
London Steam-Ship Owners' Mutual Insurance Association Ltd v Kingdom of Spain (Re M/T Prestige)	[2023] EWHC 2473 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	6 Oct 2023	BAILII		1
Lewis v Tindale	[2018] EWHC 2376 (QB)	High Court of England and Wales	United Kingdom - England and Wales	14 Sep 2018	BAILII		4
Phones 4u Ltd , Re	[2016] EWHC 1932 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	22 Jul 2016	BAILII		1
Newby Foods Ltd, R (on the application of) v Food Standards Agency	[2016] EWHC 408 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	23 Mar 2016	BAILII		2
D v Commissioner for the South African Revenue Service (VAT 1390)	[2016] ZAWCHC 72	High Court of South Africa - Western Cape Division	South Africa	14 Jun 2016	SAFLII
Vieira Ltd v O'Donagain (Approved)	[2021] IECA 334	Irish Competition Authority	Republic of Ireland	15 Dec 2021	BAILII		2
ACC Bank plc v Cunniffe	[2017] IECA 261	Irish Competition Authority	Republic of Ireland	13 Oct 2017	BAILII		5
Newby Foods Ltd, R (on the application of) v Food Standards Agency	[2019] UKSC 18	United Kingdom Supreme Court	United Kingdom	3 Apr 2019	BAILII		1
Amoena (UK) Ltd v Revenue and Customs Commissioners	[2016] UKSC 41; [2016] 4 All ER 705; [2016] 1 WLR 2904	United Kingdom Supreme Court	United Kingdom	13 Jul 2016	BAILII		6
Airtours Holiday Transport Ltd v HMRC	[2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87	United Kingdom Supreme Court	United Kingdom	11 May 2016	BAILII		48
R v Harvey	[2015] UKSC 73	United Kingdom Supreme Court	United Kingdom	16 Dec 2015	BAILII		8
R (Lumsdon) v Legal Services Board	[2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121	United Kingdom Supreme Court	United Kingdom	24 Jun 2015	BAILII		131
Secret Hotels2 Ltd v Revenue and Customs Commissioners	[2014] UKSC 16; [2014] 2 All ER 685	United Kingdom Supreme Court	United Kingdom	5 Mar 2014	BAILII		65
(formerly Loyalty Management UK Ltd)	[2013] UKSC 42; [2013] 4 All ER 94	United Kingdom Supreme Court	United Kingdom	20 Jun 2013	BAILII		4
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC (Tax)	[2019] UKUT 18	United Kingdom Upper Tribunal	United Kingdom	24 Jan 2019	BAILII
Revenue and Customs v Coinstar Ltd (VALUE ADDED TAX)	[2017] UKUT 256	United Kingdom Upper Tribunal	United Kingdom	22 Jun 2017	BAILII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
R (Lumsdon) v Legal Services Board	[2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121	United Kingdom Supreme Court	United Kingdom	24 Jun 2015	BAILII		131
Secret Hotels2 Ltd v Revenue and Customs Commissioners	[2014] UKSC 16; [2014] 2 All ER 685	United Kingdom Supreme Court	United Kingdom	5 Mar 2014	BAILII		65
(formerly Loyalty Management UK Ltd)	[2013] UKSC 42; [2013] 4 All ER 94	United Kingdom Supreme Court	United Kingdom	20 Jun 2013	BAILII		4
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC (Tax)	[2019] UKUT 18	United Kingdom Upper Tribunal	United Kingdom	24 Jan 2019	BAILII
Revenue and Customs v Coinstar Ltd (VALUE ADDED TAX)	[2017] UKUT 256	United Kingdom Upper Tribunal	United Kingdom	22 Jun 2017	BAILII		2
RBS Deutschland Holdings	[2010] ECR I-13805		Europe	circa 2010			9
Alsatel v Novasam	[1988] ECR 5987		Europe	circa 1988			13
Commission of the European Communities v Kingdom of the Netherlands	[2004] 1 WLR 35		United Kingdom	circa 2004	LexisNexis / Westlaw		3
Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën	[1989] 2 CMLR 856		Europe	circa 1989			2
Customs & Excise Commissioners v Professional Footballers' Association (Enterprises) Ltd	[1993] 1 WLR 153		United Kingdom	circa 1993	LexisNexis / Westlaw		11
AC-ATEL Electronics Vertriebs	[1994] ECR I-2305		Europe	circa 1994			22
Customs and Excise Commissioners v DFDS A/S (Case C-260/95)	[1997] 1 WLR 1037		United Kingdom	circa 1997	LexisNexis / Westlaw		5
O'Brien v Ministry of Justice (Case C-393/10)	[2012] 2 CMLR 25		Europe	circa 2012			4
First National Bank of Chicago v Customs and Excise Commissioners	[1999] QB 570; [1999] 2 WLR 230		United Kingdom	circa 1999	LexisNexis / Westlaw		3
Oehlschlà ger	[1978] ECR 791		Europe	circa 1978			12
Auto Lease Holland BV v Bundesamt f r Finanzen	[2003] ECR 1-1317		Europe	circa 2003			3
Pabst & Richarz	[1982] ECR 1331; [1983] 3 CMLR 11		Europe	circa 1982			14
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
Planzer Luxembourg	[2007] ECR I-5655		Europe	circa 2007			10
Frenchay Health Authority and Secretary of State for Health	[1993] ECR I-5535		Europe	circa 1993			31
BLP	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw		38
1 WLR 408	1 WLR 408		United Kingdom	circa 2000	LexisNexis / Westlaw		2
Commission v Germany	[2002] ECR I-8315		Europe	circa 2002			11
Auto Lease Holland	[2003] ECR I-1317		Europe	circa 2003			18