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Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment)    

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Adecco UK Ltd v HMRC	[2017] UKUT 113	United Kingdom Upper Tribunal	United Kingdom	17 Mar 2017	BAILII		5
Colaingrove Ltd v Commissioners for Her Majesty s Revenue and Customs	[2017] EWCA Civ 332	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 May 2017	BAILII		5
Revenue And Customs v Newey (t/a Ocean Finance)	[2015] UKUT 300	United Kingdom Upper Tribunal	United Kingdom	2 Jun 2015	BAILII		3
Secret Hotels2 Ltd v Revenue and Customs Commissioners	[2014] UKSC 16; [2014] 2 All ER 685	United Kingdom Supreme Court	United Kingdom	5 Mar 2014	BAILII		65
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd	[2013] UKSC 15; [2013] 2 All ER 719	United Kingdom Supreme Court	United Kingdom	13 Mar 2013	BAILII		52
Secrets Hotels2 Ltd v HMRC	[2011] UKUT 308	United Kingdom Upper Tribunal	United Kingdom	29 Jul 2011	BAILII		4
Revenue and Customs Commissioners v Compass Contract Services UK Ltd	[2006] EWCA Civ 730	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Jun 2006	BAILII		3
College of Estate Management v Revenue and Customs Commissioners	[2005] UKHL 62	House of Lords	United Kingdom	20 Oct 2005	BAILII		30
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
R v Kelly (Edward)	[1999] UKHL 4; [2000] QB 198; [1999] 2 All ER 13; [1999] 2 WLR 1100; [1999] BVC 96	House of Lords	United Kingdom	11 Feb 1999	BAILII		1548
Customs and Excise Commissioners v British Telecommunications PLC	[1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376	House of Lords	United Kingdom	1 Jul 1999	BAILII		30
Investors Compensation Scheme Ltd v West Bromwich BS	[1999] 1 WLR 896		United Kingdom	circa 1999	LexisNexis / Westlaw		1
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Rushholme and Bolton and Roberts Hadfield v SG Read & Co (London) Ltd	[1955] 1 All ER 180		United Kingdom	circa 1955	LexisNexis		2