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Northside Fleet Ltd v Revenue And Customs (VAT - Whether First-tier Tribunal followed correct approach when denying input tax credit under Kittel principles - yes)   flag  1

[2022] UKUT 256
United Kingdom Upper Tribunal
United Kingdom
22nd September, 2022

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
WM Morrison Supermarkets Plc v HMRC [2023] UKUT 20 United Kingdom Upper Tribunal United Kingdom 23 Jan 2023 BAILII flag 4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
DPP Law Ltd v Greenberg [2021] EWCA Civ 672; [2021] IRLR 1016 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 7 May 2021 BAILII flag 95
Davis v Dann Ltd v HMRC [2016] EWCA Civ 1899 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2016 BAILII flag 2
Brent v Fuller [2011] EWCA Civ 267; [2011] ICR 806 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2011 BAILII flag 166
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136

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