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Colaingrove Ltd v Commissioners for Her Majesty s Revenue and Customs   flag  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
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 flag
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 flag
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 flag
Lilias Graham Trust v Revenue and Customs (Rev 1) [2021] UKUT 36 United Kingdom Upper Tribunal United Kingdom 18 Feb 2021 BAILII flag
HMRC v the Ice Rink Co [2019] UKUT 108 United Kingdom Upper Tribunal United Kingdom 8 Apr 2019 BAILII flag 6

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Director General, Mauritius Revenue Authority v Central Water Authority [2013] UKPC 4 Privy Council United Kingdom 7 Feb 2013 BAILII flag 5
Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200 United Kingdom Supreme Court United Kingdom 11 Apr 2017 BAILII flag 105
Lilias Graham Trust v Revenue and Customs (Rev 1) [2021] UKUT 36 United Kingdom Upper Tribunal United Kingdom 18 Feb 2021 BAILII flag
HMRC v the Ice Rink Co [2019] UKUT 108 United Kingdom Upper Tribunal United Kingdom 8 Apr 2019 BAILII flag 6
Revenue And Customs v Colaingrove Ltd [2015] UKUT 80 United Kingdom Upper Tribunal United Kingdom 10 Mar 2015 BAILII flag 2
Card Protection Plan ("CPP") [1999] 2 AC 600 United Kingdom circa 1999 LexisNexis / Westlaw flag 1

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