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Colaingrove Ltd v Commissioners for Her Majesty s Revenue and Customs 5

[2017] EWCA Civ 332

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

4th May, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
HMRC v the Ice Rink Co	[2019] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	8 Apr 2019	BAILII		6
Lilias Graham Trust v Revenue and Customs (Rev 1)	[2021] UKUT 36	United Kingdom Upper Tribunal	United Kingdom	18 Feb 2021	BAILII
Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating)	[2019] UKFTT 480	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)	[2018] UKFTT 393	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2018	BAILII
Ice Rink Co Ltd v Revenue and Customs (VAT - SUPPLY : Single or multiple)	[2017] UKFTT 698	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Sep 2017	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Revenue And Customs v Colaingrove Ltd	[2015] UKUT 80	United Kingdom Upper Tribunal	United Kingdom	10 Mar 2015	BAILII		2
Card Protection Plan ("CPP")	[1999] 2 AC 600		United Kingdom	circa 1999	LexisNexis / Westlaw		1
Lilias Graham Trust v Revenue and Customs (Rev 1)	[2021] UKUT 36	United Kingdom Upper Tribunal	United Kingdom	18 Feb 2021	BAILII
Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating)	[2019] UKFTT 480	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)	[2018] UKFTT 393	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2018	BAILII
Ice Rink Co Ltd v Revenue and Customs (VAT - SUPPLY : Single or multiple)	[2017] UKFTT 698	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Sep 2017	BAILII

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