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Marshalls Bathroom Studio Ltd v Revenue & Customs (VAT - whether assessments made in time)   flag 

[2020] UKFTT 269
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
24th June, 2020

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16; [2014] 2 All ER 685 United Kingdom Supreme Court United Kingdom 5 Mar 2014 BAILII flag 65
Wha Ltd v HMRC [2013] UKSC 24; [2013] 2 All ER 907 United Kingdom Supreme Court United Kingdom 1 May 2013 BAILII flag 38
Corbally-Stourton v HMRC [2008] UKSPC SPC00692; [2008] STC (SCD) 907 United Kingdom Special Commissioners of Income Tax United Kingdom 16 Jun 2008 BAILII flag 41
Courts Plc v CEC [2004] EWCA Civ 1527 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Nov 2004 BAILII flag 17
Customs and Excise Commissioners v Primback Ltd [2001] EUECJ C3499; [2001] 2 CMLR 42; [2001] All ER (EC) 714; [2001] CEC 132; [2001] ECR I-3833 Court of Justice of the European Communities Europe 15 May 2001 BAILII flag 16
Tolsma [1994] EUECJ C-16/93; [1994] ECR I-743 Court of Justice of the European Communities Europe 3 Mar 1994 BAILII flag 42

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