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Damn Yankee Ltd v Revenue & Customs (VAT default surcharge)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
O Flaherty v HMRC	[2013] UKUT 161	United Kingdom Upper Tribunal	United Kingdom	4 Apr 2013	BAILII		39
Data Select Ltd v HMRC	[2012] UKUT 187	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2012	BAILII		245
Markland v Revenue and Customs Commissioners	[2011] UKFTT 559	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2011	BAILII		12
BPP Holdings v HMRC	[2016] EWCA Civ 121; [2016] 1 WLR 1915	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Mar 2016	BAILII		111
Revenue and Customs Comrs v Church of Scientology Religious Education College Inc	[2007] EWHC 1329	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
Smith v Brough	[2005] EWCA Civ 261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2005	BAILII		38
Sayers v Clarke Walker (a firm)	[2002] EWCA Civ 645; [2002] 3 All ER 490; [2002] 1 WLR 3095	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII		58
Advocate General for Scotland v General Commissioners for Aberdeen City	[2005] CSOH 135		United Kingdom - Scotland	circa 2005			30