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HMRC v the Ice Rink Co   flag  6

[2019] UKUT 108
United Kingdom Upper Tribunal
United Kingdom
8th April, 2019

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Queenscourt Ltd v Revenue and Customs (VALUE ADDED TAX - whether dip pots supplied as part of a takeaway meal deal are a separate standard rated supply or whether they are part of a single supply) [2024] UKFTT 460 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2024 BAILII flag
Europcar Group UK Ltd v Revenue & Customs (VALUE ADDED TAX - single composite supply or multiple supplies) [2020] UKFTT 249 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2020 BAILII flag
Window to the Womb (Franchise) Ltd v HMRC [2020] UKFTT 201 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2020 BAILII flag 2
Esso Exploration v HMRC [2020] UKFTT 139 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Mar 2020 BAILII flag 1
Virgin Media Ltd v Revenue & Customs (VALUE ADDED TAX - payment handling charges) [2020] UKFTT 30 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2020 BAILII flag
Dodaine Ltd (t/a Toucanbox) v Revenue & Customs (VAT - ZERO-RATING : Books etc) [2019] UKFTT 748 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2019 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2019] Ukut 0108 [2019] UKUT 0108 United Kingdom Upper Tribunal United Kingdom circa 2019 BAILII flag 1
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 flag 5
HCA International Ltd v Competition and Markets Authority [2015] EWCA Civ 492; [2015] 1 WLR 4341 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2015 BAILII flag 10
Levob Verzekeringen and OV Bank [2005] EUECJ C-41/04; [2006] CEC 424; [2006] 2 CMLR 8; [2005] ECR I-9433 Court of Justice of the European Communities Europe 27 Oct 2005 BAILII flag 50
CPP [1999] ECR I-973 Europe circa 1999 flag 88
Faaborg-Gelting Linien [1996] EUECJ C-231/94; [1996] ECR I-2395; [1996] CEC 587; [1996] All ER (EC) 656; [1996] 3 CMLR 535 Court of Justice of the European Communities Europe 2 May 1996 BAILII flag 63

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