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W Resources v HMRC 3

[2018] UKFTT 746

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

United Kingdom

18th December, 2018

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Bluejay Mining Plc v Revenue & Customs (Value Added Tax - deduction of input tax - services supplied from holding Co to subsidiary)	[2020] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Nov 2020	BAILII
Hedge Fund Investment Management Ltd v Revenue And Customs (VAT)	[2022] UKFTT 340	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2022	BAILII		1
Imprimatur Capital Holdings Ltd v Revenue and Customs (VAT - right to deduct input tax on supplies)	[2021] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2021	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[1998] Ecr 1-4321	[1998] ECR 1-4321		Europe	circa 1998			2
[2000] Ecr 1-4321	[2000] ECR 1-4321		Europe	circa 2000			3
African Consolidated Resources Plc v Revenue & Customs	[2014] UKFTT 580	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jun 2014	BAILII		5
Commission v Finland	[2009] ECR I-10605		Europe	circa 2009			18
Norseman Gold v HMRC	[2016] UKUT 69	United Kingdom Upper Tribunal	United Kingdom	4 Feb 2016	BAILII		7
Wakefield College v HMRC	[2018] EWCA Civ 952	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 May 2018	BAILII		12

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