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

[2020] UKFTT 366
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th September, 2020

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
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 flag 2
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 flag 39
Ocean Finance v Revenue & Customs [2010] UKFTT 183 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2010 BAILII flag 3
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 flag 28
Wha v HMRC [2007] EWCA Civ 728 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jul 2007 BAILII flag 10
Emsland-Stà rke [2000] EUECJ C-110/99; [2000] ECR I-11569 Court of Justice of the European Communities Europe 14 Dec 2000 BAILII flag 70
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 flag 1136
Loyalty Management UK and Baxi Group [2010] ECR I-9187 Europe circa 2010 flag 26
[2008] 1 CMLR 522 [2008] 1 CMLR 522 Europe circa 2008 flag 1
Cadbury Schweppes and Cadbury Schweppes Overseas [2006] ECR I-7995; [2007] 1 CMLR 2 Europe circa 2007 flag 68
[1992] Si 1992/3121 [1992] SI 1992/3121 United Kingdom circa 1992 flag 8
Weald Leasing [2010] ECR I-13589 Europe circa 2010 flag 3
Ampliscientifica and Amplifin [2008] ECR I-4019 Europe circa 2008 flag 11
RBS Deutschland Holdings [2010] ECR I-13805 Europe circa 2010 flag 9

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