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RPS Health in Business Ltd, RPS Consulting Services Ltd v Revenue & Customs (VAT - occupational health services)    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
A Partnership v HMRC	[2015] UKFTT 161	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Mar 2015	BAILII		3
Al-Medenni v Mars UK Ltd	[2005] EWCA Civ 1041	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2005	BAILII		47
Arnold J and Judge Charles Hellier) and to the Court of Appeal of Northern Ireland	[2017] NICA 26	Court of Appeal in Northern Ireland	United Kingdom - Northern Ireland	9 May 2017	BAILII		5
Byrom v R &C Comrs	[2006] EWHC 111	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII		2
Card Protection Plan Ltd v Customs and Excise Commissioners	[1999] 2 AC 601; [1999] 3 WLR 203		United Kingdom	circa 1999	LexisNexis / Westlaw		62
City Fresh Services Ltd v HMRC	[2015] UKFTT 364	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jul 2015	BAILII		4
College of Estate Management v Revenue and Customs Commissioners	[2005] UKHL 62	House of Lords	United Kingdom	20 Oct 2005	BAILII		30
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
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		63
HMRC v General Motors (UK) Ltd	[2015] UKUT 605	United Kingdom Upper Tribunal	United Kingdom	17 Nov 2015	BAILII		9
Honourable Society of Middle Temple v HMRC	[2013] UKUT 250	United Kingdom Upper Tribunal	United Kingdom	24 May 2013	BAILII		18
Mr a v HMRC	[2015] UKFTT 189	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 May 2015	BAILII		5
Revenue and Customs Commissioners	[2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131	United Kingdom Supreme Court	United Kingdom	11 May 2011	BAILII		108
Revenue and Customs v Metropolitan International Schools Ltd (VALUE ADDED TAX)	[2017] UKUT 431	United Kingdom Upper Tribunal	United Kingdom	10 Nov 2017	BAILII		7
HMRC v Tower MCashback LLP 1	[2008] EWHC 2387	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII		4