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Swanfield Ltd, QN Hotels (Wrexham) Ltd, QN Hotels (Aylesbury) Ltd, QN Hotels Ltd v Revenue and Customs (VAT : default surcharge)     2

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Desser & Co Ltd v Revenue And Customs	[2023] UKFTT 662	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jul 2023	BAILII
K D Media Publishing Ltd v Revenue & Customs (VAT - ADMINISTRATION : Accounting and payment)	[2018] UKFTT 494	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2018	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2015] Ukftt 0274	[2015] UKFTT 0274	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2015	BAILII		1
Aspect Capital Ltd v HMRC	[2014] UKUT 0081	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		1
Clayton 2019U16A s Case	1 Mer 585	UK		circa 2019			22
Commissioners for HMRC v Trinity Mirror plc	[2015] UKUT 0421	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2015	BAILII		13
Dranez Anstalt v Hayek	[2008] EWHC 90104	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
GH Preston Partnership v Revenue and Customs (VAT - PENALTIES : Reasonable excuse)	[2016] UKFTT 296	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Apr 2016	BAILII		1
Goddard v Hodges	(1832) 1 Car & M 33		United Kingdom	circa 1832			3
Hammersley v Knowles	(1798) 2 Esp 664		United Kingdom	circa 1798			1
HMRC v Total Technology (Engineering) Ltd	[2012] UKUT 418	United Kingdom Upper Tribunal	United Kingdom	29 Nov 2012	BAILII		235
International Transport Roth GmbH v Secretary of State for the Home Department	[2002] EWCA Civ 158; [2003] QB 728; [2002] 3 WLR 344; [2002] All ER (D) 325; [2002] HRLR 31	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2002	BAILII		248
Mansell v R & C Commrs	[2012] UKFTT 602	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2012	BAILII		11
Mecca	[1897] UKLawRpAC 17; [1897] AC 286; [1895-99] All ER 933; 667-8 Asp Mar Law Cas 266		United Kingdom	8 Apr 1897	CommonLII		111
Paraskevas Louloudakis v Elliniko Dimosio (Case C-262/99)	[2001] ECR I-5547		Europe	circa 2001			42
Voicenet Solutions Ltd v Revenue & Customs	[2013] UKFTT 781	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2012	BAILII		2
Webb v Stenton	[1883] UKLawRpKQB 72; (1883) 11 QBD 518		United Kingdom	25 Apr 1883	CommonLII		116