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American Express Services Europe Ltd v Revenue and Customs Commissioners 3

[2019] UKFTT 548

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

United Kingdom

28th August, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
ASHTONS LEGAL (A PARTNERSHIP) v Revenue & Customs (VAT - to whom was the supply of the leases made? - contractual leases or commercial and economic reality)	[2022] UKFTT 422	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Nov 2022	BAILII		1
St George's University Ltd v Revenue & Customs (Value Added Tax - education and vocational training)	[2021] UKFTT 13	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jan 2021	BAILII
Alternative Investment Strategies Ltd v HMRC	[2020] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2020	BAILII		2

Legislation Cited

Legislation Name	Provision
Rules (Qld)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
St George's University Ltd v Revenue & Customs (Value Added Tax - education and vocational training)	[2021] UKFTT 13	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jan 2021	BAILII
Alternative Investment Strategies Ltd v HMRC	[2020] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2020	BAILII		2
U-Drive v HMRC	[2017] UKUT 112	United Kingdom Upper Tribunal	United Kingdom	17 Mar 2017	BAILII		5
Adecco UK Ltd v HMRC	[2017] UKUT 113	United Kingdom Upper Tribunal	United Kingdom	17 Mar 2017	BAILII		5
HMRC v Pendragon plc	[2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838	United Kingdom Supreme Court	United Kingdom	10 Jun 2015	BAILII		39
Adecco (UK) Ltd v HMRC	[2018] EWCA Civ 1794; [2019] 1 All ER 615	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2018	BAILII		12
HMRC v Newey (t/a Ocean Finance)	[2018] EWCA Civ 791	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Apr 2018	BAILII		8

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