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Spring Salmon and Seafood Ltd v Revenue and Customs 3

[2017] UKUT 205

United Kingdom Upper Tribunal

United Kingdom

2nd June, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
OWD Ltd (t/a Birmingham Cash & Carry) v HMRC	[2018] UKFTT 497	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2018	BAILII		2
Baig (t/a Zara Trading Co) v Revenue & Customs (VAT - APPEALS : Entertainment of appeal)	[2019] UKFTT 127	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2019	BAILII
Libby's Market Place Ltd v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 563	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Sep 2018	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s114, s121
Finance Act 1998
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Spring Salmon & Seafood Ltd v HMRC	[2017] UKUT 0205	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		2
Mayes v HMRC	[2009] EWHC 2443	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		2
Baig (t/a Zara Trading Co) v Revenue & Customs (VAT - APPEALS : Entertainment of appeal)	[2019] UKFTT 127	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2019	BAILII
Libby's Market Place Ltd v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 563	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Sep 2018	BAILII

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