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Pearl Chemist Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
News Corporation UK & Ireland Ltd	[2018] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2018	BAILII		2
Romark Jewellers Ltd v Revenue & Customs	[2012] UKFTT 432	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jul 2012	BAILII		1
Harrier LLC v HMRC	[2011] UKFTT 725	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Nov 2011	BAILII		8
Rank Group	[2011] ECR I-10947		Europe	circa 2011			14
CopyGene	[2010] ECR I-5053		Europe	circa 2010			7
TNT Post UK	[2009] ECR I-3025		Europe	circa 2009			11
Isle of Wight Council	[2008] EUECJ C-288/07; [2008] ECR I-7203	Court of Justice of the European Communities	Europe	16 Sep 2008	BAILII		14
HMRC v EB Central Services Ltd	[2008] EWCA Civ 486; [2008] BVC 543; [2008] BTC 5423	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 May 2008	BAILII		9
Marks & Spencer	[2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42	Court of Justice of the European Communities	Europe	10 Apr 2008	BAILII		28
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] EWHC 714	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
Talacre Beach Caravan Sales	[2006] EUECJ C-251/05; [2006] ECR I-6269; [2006] CEC 1000; [2006] 3 CMLR 31	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		8
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd	[2006] EWCA Civ 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jan 2006	BAILII		81
Optigen Ltd v Customs and Excise Commissioners	[2006] Ch 218; [2006] 2 WLR 456; [2006] All ER (D) 20	Court of Chancery	United Kingdom	circa 2006	BAILII		22
Kingscrest Associates and Montecello	[2005] EUECJ C-498/03; [2005] ECR I-4427; [2005] 2 CMLR 57	Court of Justice of the European Communities	Europe	26 May 2005	BAILII		41
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII		591
Dornier	[2003] EUECJ C-45/01; [2003] ECR I-12911	Court of Justice of the European Communities	Europe	6 Nov 2003	BAILII		25
R (Quintavalle) v Secretary of State for Health	[2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209	House of Lords	United Kingdom	13 Mar 2003	BAILII		308
Commission v France	[2002] EUECJ C-302/00; [2002] ECR I-2055	Court of Justice of the European Communities	Europe	27 Feb 2002	BAILII		15
Commission v France	[2001] EUECJ C-481/98; [2001] ECR I-3369	Court of Justice of the European Communities	Europe	3 May 2001	BAILII		29
Idéal tourisme	[2000] EUECJ C-36/99; [2000] ECR I-6049	Court of Justice of the European Communities	Europe	13 Jul 2000	BAILII		56
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2)	[1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1	House of Lords	United Kingdom	18 Nov 1999	BAILII		38
Royscot	[1999] EUECJ C-305/97; [1999] ECR I-6671; [1999] CEC 582; [1999] All ER (EC) 908; [1999] 3 CMLR 485	Court of Justice of the European Communities	Europe	5 Oct 1999	BAILII		12
Norbury Developments	[1999] ECR I-2491		Europe	circa 1999			4
Roders	[1995] ECR I-2229		Europe	circa 1995			24
[1990] 1 AC 546	[1990] 1 AC 546		United Kingdom	circa 1990	LexisNexis / Westlaw		161
[1990] Ecr i-4135	[1990] ECR I-4135		Europe	circa 1990			325
Litster v Forth Dry Dock & Engineering Co Ltd	[1988] UKHL 10; [1989] 1 All ER 1134; [1989] IRLR 161; [1989] ICR 341; [1989] 2 WLR 634; [1989] SLT 540; [1989] SC (HL) 96	House of Lords	United Kingdom - Scotland	16 Mar 1989	BAILII		149
ORO Amsterdam Beheer and Concerto	[1989] ECR 4081		Europe	circa 1989			7
Pickstone v Freemans plc	[1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357	House of Lords	United Kingdom	30 Jun 1988	BAILII		107
Klensch	[1986] EUECJ R-202/85; [1986] ECR 3477	Court of Justice of the European Communities	Europe	25 Nov 1986	BAILII		46
Von Colson v Land Nordrhein-Westfalen	[1984] EUECJ R-14/83	Court of Justice of the European Communities	Europe	10 Apr 1984	BAILII		160
Erven Warnink BV v J Townend & Sons (Hull) Ltd (No 2)	[1982] 3 All ER 312; [1982] RPC 511; [1982] Com LR 184		United Kingdom	circa 1982	LexisNexis		28
Royal College of Nursing of the United Kingdom v Department of Health and Social Security	[1980] UKHL 10; [1981] AC 800; [1981] 1 All ER 545; [1981] 2 WLR 279	House of Lords	United Kingdom	5 Feb 1980	BAILII		137
Blue Metal Industries Ltd v R W Diley	[1970] AC 827; [1969] 3 All ER 437		United Kingdom	circa 1970	LexisNexis / Westlaw		82
[1970] AC 826	[1970] AC 826		United Kingdom	circa 1970	LexisNexis / Westlaw		1
Attorney-General v Prince Ernest Augustus of Hanover	[1957] AC 436; [1957] 1 All ER 49		United Kingdom	circa 1957	LexisNexis / Westlaw		245
167 M & S 2	167 M & S 2	King's Bench	United Kingdom - Scotland	circa 1981			1
31 Idaho �	31 Idaho �		United States - Idaho	circa 1981