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Wha Ltd v HMRC   flag  38

[2013] UKSC 24; [2013] 2 All ER 907
United Kingdom Supreme Court
United Kingdom
1st May, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spectrum Community Health CIC v Commissioners for His Majesty's Revenue and Customs (VAT - exemption - Article 132(1)(b) VAT directive - provision of healthcare in prisons) [2024] UKUT 162 United Kingdom Upper Tribunal United Kingdom 6 Jun 2024 BAILII flag
Aesthetic-Doctor com Ltd v Revenue & Customs (VALUE ADDED TAX - Exemptions - Health and welfare - aesthetic medicine - cosmetic clinic services) [2024] UKFTT 48 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2023 BAILII flag
JPMORGAN CHASE BANK, NA v Revenue & Customs (VAT - Whether single or multiple supplies - If a single supply whether standard rated or exempt) [2023] UKFTT 856 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Sep 2023 BAILII flag
Illuminate Skin Clinics Ltd v Revenue & Customs (Value Added Tax - Exemptions - Health and welfare) [2023] UKFTT 547 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2023 BAILII flag 1
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 flag
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 flag
Mainpay Ltd v Revenue and Customs Commissioners [2022] EWCA Civ 1620; [2023] 3 All ER 912 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Dec 2022 BAILII flag 5
ASHTONS LEGAL (A PARTNERSHIP) v Revenue & Customs (VAT - to whom was the supply of the leases made? - contractual leases or commercial and economic reality) [2022] UKFTT 422 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Nov 2022 BAILII flag 1
SPECTRUM COMMUNITY HEALTH CIC v Revenue & Customs (VAT - exemption - Article 132(1)(b) VAT Directive EU principle of fiscal neutrality) [2022] UKFTT 237 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2022 BAILII flag
WTGIL Ltd v Revenue & Customs (VAT - whether insurance intermediary made supplies of goods to insureds for consideration) [2022] UKFTT 131 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Apr 2022 BAILII flag
Revenue and Customs Commissioners v Royal Opera House Covent Garden Foundation [2021] EWCA Civ 910 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jun 2021 BAILII flag 4
Marshalls Bathroom Studio Ltd v Revenue & Customs (VAT - whether assessments made in time) [2020] UKFTT 269 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jun 2020 BAILII flag
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 flag 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 flag 1
In Tandem Resources Ltd v Revenue & Customs (VAT-best judgment assessments-supply of labour) [2019] UKFTT 615 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Oct 2019 BAILII flag
Executors of Levy v HMRC [2019] UKFTT 418 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Jun 2019 BAILII flag 4
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 flag 6
Praesto Consulting UK Ltd v HM Revenue and Customs [2019] EWCA Civ 353 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Mar 2019 BAILII flag 4
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 flag
Virgin Media Ltd v RCC [2018] UKFTT 556 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag 1
AN Checker Heating and Service Engineers v The Commissioners for HM Revenue and Customs (Tax) [2018] UKUT 292 United Kingdom Upper Tribunal United Kingdom 14 Sep 2018 BAILII flag
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 flag 12
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 flag
HMRC v Newey (t/a Ocean Finance) [2018] EWCA Civ 791 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Apr 2018 BAILII flag 8
Marks And Spencer Plc v Revenue and Customs (VALUE ADDED TAX : promotional offer) [2018] UKFTT 238 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Apr 2018 BAILII flag
Paragon Customer Communications v Revenue and Customs (VAT - ZERO-RATING : Books etc) [2018] UKFTT 162 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2018 BAILII flag
Lloyds Banking Group [2017] UKFTT 835 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2017 BAILII flag 1
ACC Bank plc v Cunniffe [2017] IECA 261 Irish Competition Authority Republic of Ireland 13 Oct 2017 BAILII flag 5
RDS Driving Services Ltd v Revenue and Customs (VAT - SUPPLY : Single or multiple) [2017] UKFTT 660 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Aug 2017 BAILII flag
NT Advisors Partnership v HMRC [2017] UKFTT 625 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Aug 2017 BAILII flag 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 flag 1
Revenue & Customs v Zombory-Moldovan (t/a Craft Carnival) [2016] UKUT 433 United Kingdom Upper Tribunal United Kingdom 7 Oct 2016 BAILII flag 2
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
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 flag 48
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 flag
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 flag
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 flag 11
DPAS Ltd v Revenue & Customs Commissioners [2013] UKFTT 676 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Nov 2013 BAILII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd [2013] UKSC 15; [2013] 2 All ER 719 United Kingdom Supreme Court United Kingdom 13 Mar 2013 BAILII flag 52
Customs and Excise Commissioners [2004] EWCA Civ 559; [2004] BVC 485 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 May 2004 BAILII flag 17
WHA Ltd v Customs and Excise Commissioners [2002] UKVAT(Customs) C00300 United Kingdom VAT & Duties Tribunals (Customs) United Kingdom 21 Mar 2002 BAILII flag 1
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 flag 51

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