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OWD Ltd (t/a Birmingham Cash & Carry) v HMRC 2

[2018] UKFTT 497

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

22nd August, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
MAQSOOD HUSSAIN (t/a NISA LOCAL) v Revenue & Customs (VAT - three Notices of Appeal on same issue)	[2023] UKFTT 40	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jan 2023	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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Martland v HMRC	[2018] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	1 Jun 2018	BAILII		301
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
Spring Salmon and Seafood Ltd v Revenue and Customs	[2017] UKUT 205	United Kingdom Upper Tribunal	United Kingdom	2 Jun 2017	BAILII		3
Hackett v HMRC	[2016] UKFTT 781	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Nov 2016	BAILII		15
Revenue & Customs v B & M Retail Ltd	[2016] UKUT 429	United Kingdom Upper Tribunal	United Kingdom	10 Oct 2016	BAILII		17
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
Filit Tuncel v Revenue & Customs	[2014] UKFTT 171	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Feb 2014	BAILII		1
Mitchell v News Group Newspapers Ltd	[2013] EWCA Civ 1537; [2014] 2 All ER 430; [2014] 1 WLR 795; (2013) 6 Costs LR 1008	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Nov 2013	BAILII		400
Harleyford Golf Club Ltd v Revenue & Customs	[2011] UKFTT 634	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Sep 2011	BAILII		2
SPRL (C-439/04 and C-440/04)	[2006] ECR 1-6161		Europe	circa 2006			53

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