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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
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
HMRC v Astral Construction Ltd [2015] UKUT 21 United Kingdom Upper Tribunal United Kingdom 20 Jan 2015 BAILII flag 7
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
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
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

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