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Sandpiper Car Hire Ltd v Revenue & Customs (VAT - PENALTIES : Default surcharge)    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2018] Ukftt 0267	[2018] UKFTT 0267	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2018	BAILII		1
Barrett v HMRC	[2015] UKFTT 329	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII		67
BPP Holdings Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2017] UKSC 55; [2017] 1 WLR 2945	United Kingdom Supreme Court	United Kingdom	26 Jul 2017	BAILII		135
Clean Car Co Ltd v C &E Commissioners	[1991] VATTR 234		United Kingdom	circa 1991			216
Denton v TH White Ltd	[2014] EWCA Civ 906; [2014] 1 WLR 3926; [2014] 4 Costs LR 752	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Jul 2014	BAILII		697
E v HMRC	[2017] UKFTT 348	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Apr 2017	BAILII		3
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
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