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CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply)   flag  1

[2021] UKFTT 477
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
17th December, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Realreed Ltd v Revenue & Customs (VAT - supplies of serviced apartments - whether excluded from the exemption) [2023] UKFTT 1042 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Housing Act 1988 s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Prudential Assurance Co Ltd v Revenue & Customs (VAT - Supply of investment management services within VAT group) [2021] UKFTT 50 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Feb 2021 BAILII flag 1
[2021] Ukftt 0477 [2021] UKFTT 0477 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2021 BAILII flag 1
Fortyseven Park Street Ltd v HMRC [2019] EWCA Civ 849 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 May 2019 BAILII flag 6
Fortyseven Park Street Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) [2016] UKFTT 569 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Aug 2016 BAILII flag 2
Principle & Fellows of Lady Margaret Hall v Revenue & Customs [2014] UKFTT 1092 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2014 BAILII flag 2
Atlas Property London Ltd v Revenue & Customs [2014] UKFTT 674 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jul 2014 BAILII flag 1
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners [2014] EWCA Civ 773 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Jun 2014 BAILII flag 8
Secret Hotels2 Ltd v Revenue and Customs Commissioners [2014] UKSC 16; [2014] 2 All ER 685 United Kingdom Supreme Court United Kingdom 5 Mar 2014 BAILII flag 65
Secrets Hotels2 Ltd v HMRC [2011] UKUT 308 United Kingdom Upper Tribunal United Kingdom 29 Jul 2011 BAILII flag 4
Commissioners of Customs and Excise v Sinclair Collis Ltd [2001] UKHL 30; [2001] All ER (D) 29; [2001] STI 893; [2001] BVC 378; [2001] BTC 5284 House of Lords United Kingdom 7 Jun 2001 BAILII flag 19
City of Westminster v CCE [1990] 2 CMLR 81 Europe circa 1990 flag 2
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
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 410

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