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CMJ (Aberdeen) Ltd v Revenue & Customs (VAT - supply of construction services on the construction of a dwelling)   flag 

[2021] UKFTT 190
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th May, 2021

Legislation Cited

Legislation Name Provision
Planning Act (Qld) s37, s64, s65

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Towers Watson Ltd v HMRC [2017] UKFTT 846 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Nov 2017 BAILII flag 4
Master Wishmakers Ltd v HMRC [2017] UKFTT 130 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Feb 2017 BAILII flag 1
HMRC v Astral Construction Ltd [2015] UKUT 21 United Kingdom Upper Tribunal United Kingdom 20 Jan 2015 BAILII flag 7
HM Revenue and Customs v InsurancewideCom Services Ltd [2010] EWCA Civ 422; [2010] BVC 606 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Apr 2010 BAILII flag 12
Owners of the Sitarem v Owners and/or Demise Charterers of the Spirit [2001] EWCA Civ 1882; [2001] 2 Lloyds Rep 107; [2001] 2 All ER (Comm) 837; [2001] All ER (D) 143; [2002] 1 WLR 1674; [2001] STI 1771; [2002] BTC 5088; [2002] BVC 220 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2001 BAILII flag 27
Stichting Uitvoering Financiƫle Acties [1989] ECR 1737 Europe circa 1989 flag 91

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