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Polo Farm Sports Club v Revenue & Customs (VAT - whether payment was consideration for the grant of a lease)   flag 

[2021] UKFTT 360
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
4th October, 2021

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
National Car Parks Ltd v Revenue and Customs (VALUE ADDED TAX) [2017] UKUT 247 United Kingdom Upper Tribunal United Kingdom 7 Aug 2020 BAILII flag 3
Barry Edwards v HMRC [2019] UKUT 131 United Kingdom Upper Tribunal United Kingdom 1 May 2019 BAILII flag 100
Qureshi v HMRC [2018] UKFTT 115 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2018 BAILII flag 21
Arnold v Britton [2015] UKSC 36; [2015] AC 1619; [2016] 1 All ER 1; [2015] EGLR 53; [2015] 2 WLR 1593 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 992
Revenue and Customs Commissioners v Sunico A/S [2013] EWHC 941 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 7
Flood v Times Newspapers Ltd [2012] UKSC 11; [2012] 2 AC 273; [2012] 4 All ER 913; [2012] Crim LR 808; [2012] All ER (D) 153; [2012] 2 WLR 760 United Kingdom Supreme Court United Kingdom 21 Mar 2012 BAILII flag 75
Chartbrook Ltd v Persimmon Homes Ltd [2009] UKHL 38; [2009] 1 AC 1101; [2009] 4 All ER 677; [2009] 3 WLR 267; [2010] 1 All ER (Comm) 365; [2009] All ER (D) 12; 125 Con LR 1 House of Lords United Kingdom circa 2009 BAILII flag 1061
TRM Copy Centres (UK) Ltd v Lanwall Services Ltd [2009] UKHL 35; [2009] 4 All ER 33; [2009] 1 WLR 1375; [2010] 1 All ER (Comm) 1098; [2009] 2 Lloyds Rep 332; [2009] All ER (D) 161 House of Lords United Kingdom circa 2009 BAILII flag 28
Agnew v Commissioner of Inland Revenue [2001] UKPC 28; [2001] 2 AC 710; [2001] All ER 21; [2001] Lloyds Rep Bank 251; [2001] 2 BCLC 188; [2001] BCC 259; [2001] 3 WLR 454 Privy Council United Kingdom 5 Jun 2001 BAILII flag 108
Bank of Credit and Commerce International SA v Ali [2001] UKHL 8; [2002] 1 AC 251; [2001] 1 All ER 961; [2001] 2 WLR 735; [2001] IRLR 292; [2001] ICR 337; [2001] Emp LR 359 House of Lords United Kingdom 1 Mar 2001 BAILII flag 536
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 318
Reardon Smith Line Ltd v Hansen-Tangen [1976] 3 All ER 570; [1976] 1 WLR 989; [1976] 2 Lloyds Rep 621 United Kingdom circa 1976 LexisNexis flag 885

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