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Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
CMJ (Aberdeen) Ltd v Revenue & Customs (VAT - supply of construction services on the construction of a dwelling) | [2021] UKFTT 190 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 May 2021 | BAILII |
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Long v Revenue and Customs (~) | [2021] UKFTT 24 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jan 2021 | BAILII |
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UPS SGP Ltd v Revenue & Customs (PROCEDURE : application for referral to Upper Tribunal (Lands Chamber)) | [2020] UKFTT 242 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Jun 2020 | BAILII |
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Daarasp LLP v HMRC | [2018] UKFTT 548 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Sep 2018 | BAILII |
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Legislation Name | Provision |
Finance Act 1998 | s31 |
Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
Daarasp LLP v HMRC | [2018] UKFTT 548 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Sep 2018 | BAILII |
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BNP Paribas SA (London Branch) v HMRC | [2017] UKFTT 487 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Jun 2017 | BAILII |
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HMRC v Tower MCashback LLP 1 | [2008] EWHC 2387 | High Court of England and Wales | United Kingdom - England and Wales | circa 2008 | BAILII |
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Revenue and Customs Commissioners |
[2011] UKSC 19; |
United Kingdom Supreme Court | United Kingdom | 11 May 2011 | BAILII |
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B &K Lavery Property Trading Partnership v Revenue & Customs | [2016] UKUT 525 | United Kingdom Upper Tribunal | United Kingdom | 1 Dec 2016 | BAILII |
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