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Global Cellular v Revenue & Customs 1

[2015] UKFTT 226

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

28th May, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Kelly (t/a Ludbrook Manor Partnership) v Revenue & Customs	[2015] UKFTT 632	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Dec 2015	BAILII		1

Legislation Cited

Legislation Name	Provision
Regulations (WA)	s13

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		101
Optigen	[2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		54
Reisdorf	[1996] EUECJ C-85/95; [1996] ECR I-6257	Court of Justice of the European Communities	Europe	5 Dec 1996	BAILII		13
Kelly (t/a Ludbrook Manor Partnership) v Revenue & Customs	[2015] UKFTT 632	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Dec 2015	BAILII		1
Scandico Ltd v Revenue & Customs	[2015] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2015	BAILII		2
Xpress Telecom Ltd v Revenue & Customs	[2014] UKFTT 1003	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Nov 2014	BAILII		2
Gold Standard Telecom Ltd v Revenue & Customs	[2014] UKFTT 577	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jun 2014	BAILII		4
Future Phonic Ltd v Revenue & Customs	[2013] UKFTT 169	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jan 2013	BAILII		2
Premier Joint Ventures Ltd v Revenue & Customs	[2010] UKFTT 135	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Mar 2010	BAILII		2
(formerly Loyalty Management UK Ltd)	[2013] UKSC 42; [2013] 4 All ER 94	United Kingdom Supreme Court	United Kingdom	20 Jun 2013	BAILII		4
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		52
Pexum Ltd v Revenue & Customs	[2007] UKVAT V20083	VAT & Duties Tribunals	United Kingdom	14 Mar 2007	BAILII		2
Kittel and Recolta Recycling	[2006] ECR I-6161		Europe	circa 2006			60
António Jorge	[2005] ECR I-4463		Europe	circa 2005			5
Breitsohl	[2000] ECR I-4321		Europe	circa 2000			25
Dominguez	[2012] ECR I-0000; [2012] ETMR 42; [2012] 2 CMLR 18		Europe	circa 2012			456

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