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Newey v Revenue & Customs (VAT - Abuse of Law doctrine)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
Emsland-Stà rke	[2000] EUECJ C-110/99; [2000] ECR I-11569	Court of Justice of the European Communities	Europe	14 Dec 2000	BAILII		70
Cadbury Schweppes and Cadbury Schweppes Overseas	[2006] ECR I-7995; [2007] 1 CMLR 2		Europe	circa 2007			68
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
Ministero delle Finanze v Part Service (Taxation)	[2008] EUECJ C-425/06; [2008] ECR I-897	Court of Justice of the European Communities	Europe	21 Feb 2008	BAILII		28
Loyalty Management UK and Baxi Group	[2010] ECR I-9187		Europe	circa 2010			26
Ampliscientifica and Amplifin	[2008] ECR I-4019		Europe	circa 2008			11
Wha v HMRC	[2007] EWCA Civ 728	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jul 2007	BAILII		10
RBS Deutschland Holdings	[2010] ECR I-13805		Europe	circa 2010			9
[1992] Si 1992/3121	[1992] SI 1992/3121		United Kingdom	circa 1992			8
Ocean Finance v Revenue & Customs	[2010] UKFTT 183	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2010	BAILII		3
Weald Leasing	[2010] ECR I-13589		Europe	circa 2010			3
University of Huddersfield Higher Education Corporation v Revenue and Customs Comrs	[2016] EWCA Civ 440	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2016	BAILII		2
[2008] 1 CMLR 522	[2008] 1 CMLR 522		Europe	circa 2008			1