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Spring Salmon and Seafood Ltd v Revenue and Customs     3

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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

Legislation Cited

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
R (on the application of De Silva) v Revenue and Customs Comrs	[2016] EWCA Civ 40	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Feb 2016	BAILII		11
HMRC v Cotter	[2013] UKSC 69; [2013] 1 WLR 3514	United Kingdom Supreme Court	United Kingdom	6 Nov 2013	BAILII		40
Mayes v HMRC	[2009] EWHC 2443	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		2