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Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ticket Arena Ltd v Revenue & Customs (APPLICATION TO STRIKE OUT APPEAL case that card handling fees are exempt)	[2019] UKFTT 348	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 May 2019	BAILII
Tower Bridge GP Ltd v HMRC	[2019] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII		5
Royal Bank of Scotland	[2017] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2017	BAILII		3
Rasul v Revenue and Customs (VAT - ASSESSMENTS : Time limits)	[2016] UKFTT 282	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2016	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
A One Distribution Ltd v HMRC	[2011] UKUT 496	United Kingdom Upper Tribunal	United Kingdom	21 Dec 2011	BAILII		1
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
Classicmoor Ltd v Customs and Excise Comrs	[1995] V & DR 1		United Kingdom	circa 1995			27
[1994] Act 11	[1994] Act 11		United Kingdom	circa 1994			5
Heyfordian Travel Ltd v Customs and Excise Comrs	[1979] VATTR 139		United Kingdom	circa 1979			26
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3892