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GB Taxi Services Ltd v Revenue & Customs (INSURANCE PREMIUM TAX - liability to be registered)

[2020] UKFTT 507

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

18th December, 2020

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s1, s2, s70

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
All Answers Ltd v Revenue and Customs	[2020] UKUT 236	United Kingdom Upper Tribunal	United Kingdom	30 Jul 2020	BAILII		5
Vannin Capital PCC v RBOS Shareholders Action Group Ltd	[2018] EWHC 2821	High Court of England and Wales	United Kingdom - England and Wales	circa 2018	BAILII
HMRC v Wheels Private Hire Ltd	[2017] UKUT 51	United Kingdom Upper Tribunal	United Kingdom	8 Feb 2017	BAILII		7
Prudential Insurance Co v Inland Revenue Commissioners	[1904] UKLawRpKQB 138; [1904] 2 KB 658		United Kingdom	5 Jul 1904	CommonLII		65
Medical Defence Union Ltd v Department of Trade	[1980] Ch 82	Court of Chancery	United Kingdom	circa 1980	LexisNexis / Westlaw		35
Loyalty Management UK and Baxi Group	[2010] ECR I-9187		Europe	circa 2010			26

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