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Grade One Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)

[2016] UKFTT 159

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

United Kingdom

7th March, 2016

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
Powa (Jersey) Ltd v HMRC	[2012] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	8 Feb 2012	BAILII		38
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
Elida Gibbs Ltd v Customs and Excise Comrs (Case C-317/94)	[1997] QB 499		United Kingdom	circa 1997	LexisNexis / Westlaw		34
Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules	[2009] SI 2009/273		United Kingdom	circa 2009			28
Megantic Services Ltd v HMRC	[2013] UKFTT 492	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2013	BAILII		20
Calltel Telecom Ltd v HMRC	[2007] UKVAT V20266; [2007] BVC 2544	VAT & Duties Tribunals	United Kingdom	20 Jul 2007	BAILII		14
Edgeskill Ltd v HMRC	[2014] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	27 Jan 2014	BAILII		10
GSM Export (UK) Ltd v RCC	[2014] UKUT 529	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2014	BAILII		8
Emblaze Mobility Solutions Ltd v HMRC	[2010] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Aug 2010	BAILII		8
Revenue and Customs Commissioners v Sunico A/S	[2013] EWHC 941	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		7
[1986] Si 1986/590	[1986] SI 1986/590		United Kingdom	circa 1986			7
Transfer of Tribunal Functions and Revenue and Customs Appeals Order	[2009] SI 2009/56		United Kingdom	circa 2009			6
Hira Co Ltd v HMRC	[2011] UKFTT 450	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jul 2011	BAILII		4
Megtian Ltd (in administration) v HMRC	[2010] EWHC 18	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		3

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