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Revenue and Customs v Temple Finance Ltd (VAT)   flag  2

[2017] UKUT 315
United Kingdom Upper Tribunal
United Kingdom
4th August, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Upiter Asset Management Group Ltd v Revenue & Customs (VALUE ADDED TAX - supplies of management services made between two VAT groups) [2021] UKFTT 96 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag 2
Volkswagen Financial Services UK Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc) [2018] UKFTT 663 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2018 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Airtours Holiday Transport Ltd v HMRC [2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87 United Kingdom Supreme Court United Kingdom 11 May 2016 BAILII flag 48
HMRC v Pendragon plc [2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 39
Roders [1995] ECR I-2229 Europe circa 1995 flag 24
Bassano v Battista [2007] EWCA Civ 370 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Feb 2007 BAILII flag 18
Commission v France [2002] EUECJ C-302/00; [2002] ECR I-2055 Court of Justice of the European Communities Europe 27 Feb 2002 BAILII flag 15
Volkswagen Financial Services (UK) Ltd v HMRC [2015] EWCA Civ 832 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jul 2015 BAILII flag 9
Revenue and Customs Commissioners v London Clubs Management Ltd [2011] EWCA Civ 1323 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Nov 2011 BAILII flag 9
Lower Mill Estate Ltd v HMRC [2010] UKUT 463 United Kingdom Upper Tribunal United Kingdom circa 2010 BAILII flag 8
Telewest Communications plc v Customs and Excise Commissioners [2005] EWCA Civ 102 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Feb 2005 BAILII flag 6
Temple Finance and Temple Retail v HMRC [2016] UKFTT 41 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2016 BAILII flag 5
VWFS [2017] UKSC 26 United Kingdom Supreme Court United Kingdom 5 Apr 2017 BAILII flag 4
Upiter Asset Management Group Ltd v Revenue & Customs (VALUE ADDED TAX - supplies of management services made between two VAT groups) [2021] UKFTT 96 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2021 BAILII flag 2
[2017] Ukut 0315 [2017] UKUT 0315 United Kingdom Upper Tribunal United Kingdom circa 2017 BAILII flag 1
Volkswagen Financial Services UK Ltd v Revenue & Customs (VAT - ZERO-RATING : Food, etc) [2018] UKFTT 663 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Nov 2018 BAILII flag

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