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Revenue and Customs Commissioners v Royal Opera House Covent Garden Foundation     4

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1)	[2024] EWCA Civ 564	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2024	BAILII
KRS FINANCE LTD v Revenue & Customs (VAT, attribution issue (direct and immediate link) and apportionment issue (fair and reasonable) considered)	[2023] UKFTT 855	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2023	BAILII
Hedge Fund Investment Management Ltd v Revenue And Customs (VAT)	[2022] UKFTT 340	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2022	BAILII		1
SOFOLOGY Ltd and DFS FURNITURE Co Ltd v Revenue & Customs (VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google)	[2022] UKFTT 153	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Apr 2022	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Dial-a-Phone Ltd v Customs and Excise Commissioners	[2004] EWCA Civ 603	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 May 2004	BAILII		20
KRS FINANCE LTD v Revenue & Customs (VAT, attribution issue (direct and immediate link) and apportionment issue (fair and reasonable) considered)	[2023] UKFTT 855	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2023	BAILII
Hedge Fund Investment Management Ltd v Revenue And Customs (VAT)	[2022] UKFTT 340	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2022	BAILII		1
SOFOLOGY Ltd and DFS FURNITURE Co Ltd v Revenue & Customs (VALUE ADDED TAX - deductibility of input tax on the costs of advertising on Google)	[2022] UKFTT 153	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Apr 2022	BAILII		1
[2019] Ukftt 0329	[2019] UKFTT 0329	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2019	BAILII		1
Frank A Smart & Son Ltd v Revenue and Customs Commissioners	[2019] UKSC 39; [2019] 1 WLR 4849	United Kingdom Supreme Court	United Kingdom	29 Jul 2019	BAILII		11
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
[2020] Ukut 0132	[2020] UKUT 0132	United Kingdom Upper Tribunal	United Kingdom	circa 2020	BAILII		2
BLP	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw		38
Kretztechnik AG v Finanzamt Linz	[2005] 1 WLR 3755		United Kingdom	circa 2005	LexisNexis / Westlaw		9
University of Cambridge v HMRC	[2019] 4 WLR 126		United Kingdom	circa 2019	LexisNexis / Westlaw		4