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Fifields Mechanical and Electrical Services v Revenue & Customs (VAT - PENALTIES : Default surcharge)    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bancroft v Crutchfield (HMIT)	[2002] STC (SCD) 347		United Kingdom	circa 2002			15
Clean Car Co Ltd v C & E Commissioners	[1991] VATTR 239; [1991] BVC 568		United Kingdom	circa 1991			42
Congentra AG v Sixteen Thirteen Marine SA (The Nicholas M)	[2008] EWCA Crim 185; [2008] QB 827; [2008] 3 All ER 526; [2008] All ER (D) 188; [2009] 1 All ER (Comm) 479; [2008] 2 Lloyds Rep 602; [2008] 2 WLR 1026	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	13 Feb 2008	BAILII		23
Enersys Holdings UK Ltd	[2010] UKFTT 20	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jan 2010	BAILII		97
Ideal Shopping Direct Plc v Revenue & Customs	[2009] UKFTT 136	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 May 2009	BAILII		1
R v G; R v J	[2009] UKHL 13; [2010] 1 AC 43; [2009] 2 All ER 409; [2009] 2 WLR 724; [2009] All ER (D) 38	House of Lords	United Kingdom	circa 2009	BAILII		28
2 All Er 168	2 All ER 168		United Kingdom	circa 2009	LexisNexis		7