|
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 
|
|
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
|
|
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
|
|
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
|
|
8
|
|
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
|
|
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
|
|
5
|
|
ACC Bank plc v Cunniffe
|
[2017] IECA 261
|
Irish Competition Authority
|
Republic of Ireland
|
13 Oct 2017
|
BAILII
|
|
5
|
|
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
|
|
4
|
|
Executors of Levy v HMRC
|
[2019] UKFTT 418
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
26 Jun 2019
|
BAILII
|
|
4
|
|
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
|
|
4
|
|
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
|
|
Revenue & Customs v Zombory-Moldovan (t/a Craft Carnival)
|
[2016] UKUT 433
|
United Kingdom Upper Tribunal
|
United Kingdom
|
7 Oct 2016
|
BAILII
|
|
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
|
|
2
|
|
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
|
|
1
|
|
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
|
|
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
|
|
Virgin Media Ltd v RCC
|
[2018] UKFTT 556
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
25 Sep 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
|
|
NT Advisors Partnership v HMRC
|
[2017] UKFTT 625
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
11 Aug 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
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
|
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
|
|
|
