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Balhousie Holdings Ltd v Revenue and Customs (VAT - INPUT TAX : Self-supplies)   flag  1

[2016] UKFTT 377
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
31st May, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Revenue and Customs v Balhousie Holdings Ltd (VAT : interpretation of Value Added Tax Act 1994) [2017] UKUT 410 United Kingdom Upper Tribunal United Kingdom 20 Oct 2017 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
Pollen Estate Trustee Co Ltd v HMRC [2013] EWCA Civ 753; [2013] 3 All ER 742; [2013] 1 WLR 3785 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Jun 2013 BAILII flag 54
Ingram v Inland Revenue Commissioners [2000] 1 AC 293 United Kingdom circa 2000 LexisNexis / Westlaw flag 29
Customs & Excise Commissioners v Southern Primary Housing Association Ltd [2003] EWCA Civ 1662 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Nov 2003 BAILII flag 15
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 52 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2003 HKLII flag 9
Revenue and Customs v Balhousie Holdings Ltd (VAT : interpretation of Value Added Tax Act 1994) [2017] UKUT 410 United Kingdom Upper Tribunal United Kingdom 20 Oct 2017 BAILII flag

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