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Wickford Development Co v HMRC   flag  1

[2020] UKFTT 387
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th October, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home) [2021] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2021 BAILII flag

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Taylor Wimpey Plc v Revenue and Customs (VAT : deduction of input) [2017] UKUT 34 United Kingdom Upper Tribunal United Kingdom 7 Feb 2017 BAILII flag 4
Price v Revenue & Customs [2010] UKFTT 634 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2010 BAILII flag 3
F Austin (Leyland) Ltd [1968] 2 All ER 13 United Kingdom circa 1968 LexisNexis flag 3
Hurst v Revenue & Customs (INCOME TAX - individual tax return - penalties) [2019] UKFTT 286 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 May 2019 BAILII flag 2
Taylor Wimpey PLC v Revenue and Customs (Tax) [2018] UKUT 55 United Kingdom Upper Tribunal United Kingdom 26 Feb 2018 BAILII flag 2
Taylor Wimpey PLC v Revenue & Customs [2014] UKFTT 575 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2014 BAILII flag 2
Rialto Homes PLC v C &E Comm rs [1999] VATTR 16340 United Kingdom circa 1999 flag 2
F Booker (Builders & Contractors) Ltd v Customs and Excise Comrs [1977] VATTR 203 United Kingdom circa 1977 flag 2
Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home) [2021] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2021 BAILII flag

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