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Askaris Information Technology v Revenue & Customs (VAT - denial of credit for input tax on basis that Appellant knew   flag 

[2020] UKFTT 247
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th June, 2020

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
CCA Distribution v HMRC [2017] EWCA Civ 1899 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Nov 2017 BAILII flag 10
AC (Wholesale) Ltd v HMRC [2017] UKUT 191 United Kingdom Upper Tribunal United Kingdom 12 May 2017 BAILII flag 21
HMRC v Citibank NA, E Buyer UK Ltd [2017] EWCA 1416 England and Wales Court of Appeal United Kingdom - England and Wales circa 2017 BAILII flag 18
British Airways plc v Airways Pension Scheme Trustee Ltd [2017] EWHC 1191 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag 2
Fonecomp Ltd v HMRC [2015] EWCA Civ 39 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2015 BAILII flag 34
Prest v Petrodel Resources Ltd [2013] UKSC 34; [2013] 2 AC 415; [2013] 4 All ER 673; [2013] 3 WLR 1; [2013] BCC 57 United Kingdom Supreme Court United Kingdom 12 Jun 2013 BAILII flag 420
Dominguez [2012] ECR I-0000; [2012] ETMR 42; [2012] 2 CMLR 18 Europe circa 2012 flag 456
Football Association Premier League [2011] EUECJ C-197/10; [2012] ETMR 1; [2012] ECDR 3; [2011] ECR I-0000 Court of Justice of the European Communities Europe 15 Sep 2011 BAILII flag 561
Brayfal Ltd v HMRC [2011] UKUT 99 United Kingdom Upper Tribunal United Kingdom 2 Mar 2011 BAILII flag 10
Mobilx Ltd v HMRC [2010] EWCA Civ 517; [2010] BVC 638 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2010 BAILII flag 181
Nidera Handelscompagnie [2010] ECR I-0000 Europe circa 2010 flag 482
Megtian Ltd (in administration) v HMRC [2010] EWHC 18 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 3
Profaktor Kulesza, Frankowski, Jo ́ zwiak, Orlowski [2010] ECR I-7639 Europe circa 2010 flag 20
Blue Sphere Global Ltd v HMRC [2009] EWHC 1150 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 14
Calltel Telecom Ltd v The Commissioners for Her Majesty s Revenue and Customs [2009] EWHC 1081 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 3
HMRC v Livewire and Olympia [2009] EWHC 15 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 8
Red12 v HMRC [2009] EWHC 2563 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 81
Commission v Italy [2008] ECR I-5457 Europe circa 2008 flag 11
R (Just Fabulous (UK) Ltd) v HMRC [2007] EWHC 521 High Court of England and Wales United Kingdom - England and Wales circa 2007 BAILII flag 11
Teleos [2007] ECR I-7797 Europe circa 2007 flag 23
White v White [2001] UKHL 9; [2001] 2 All ER 43; [2001] 1 All ER (Comm) 1105; [2001] 1 WLR 481; [2001] Lloyds Rep IR 493; [2001] 1 Lloyds Rep 679; [2001] RTR 25; [2001] PIQR P20 House of Lords United Kingdom 1 Mar 2001 BAILII flag 37
Manifest Shipping Co Ltd v Uni-Polaris Shipping Co Ltd [2001] UKHL 1; [2001] 1 All ER 743; [2001] 1 Lloyds Rep 389; [2001] Lloyds Rep IR 247; [2001] 2 WLR 170; [2001] 1 All ER (Comm) 193 House of Lords United Kingdom 18 Jan 2001 BAILII flag 93
Wisniewski v Central Manchester Health Authority [1998] EWCA Civ 596; [1998] PIQR P324; [1998] Lloyds Rep Med 223; [1998] 1 Lloyds Rep Med 223 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Apr 1998 BAILII flag 170
Murray v DPP [1994] 1 WLR 1 United Kingdom circa 1994 LexisNexis / Westlaw flag 29
R v Commissioners of Inland Revenue; Ex parte T C Coombs & Co [1991] 2 AC 283; [1991] 3 All ER 623; [1991] 2 WLR 682 United Kingdom circa 1991 LexisNexis / Westlaw flag 193
Agip (Africa) Ltd v Jackson [1990] Ch 265; [1989] 3 WLR 1367 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 171

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