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Borough Council of King's Lynn and West Norfolk v HM Revenue and Customs   flag 

[2022] UKUT 326
United Kingdom Upper Tribunal
United Kingdom
6th December, 2022

Legislation Cited

Legislation Name Provision
Local Government Act 1972 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2022] Ukut 00326 [2022] UKUT 00326 United Kingdom Upper Tribunal United Kingdom circa 2022 BAILII flag 1
Borough Council Of King's Lynn And West Norfolk (No 2) v Revenue & Customs (VAT - Public authority car park) [2021] UKFTT 10 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 18 Jan 2021 BAILII flag 1
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
Egon Zehnder Ltd v Tillman [2019] UKSC 32; [2020] AC 154; [2019] ICR 1223 United Kingdom Supreme Court United Kingdom 3 Jul 2019 BAILII flag 36
National Car Parks Ltd v HMRC [2019] EWCA Civ 854 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 May 2019 BAILII flag 3
ING Intermediate Holdings Ltd v HMRC [2017] EWCA Civ 2111 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2017 BAILII flag 3
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
Borough Council of King s Lynn and West Norfolk v HMRC [2012] UKFTT 671 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Oct 2012 BAILII flag 4
Credit Suisse v Waltham Forest LBC [1997] QB 362 United Kingdom circa 1997 LexisNexis / Westlaw flag 19
[1992] 2 AC 48 [1992] 2 AC 48 United Kingdom circa 1992 LexisNexis / Westlaw flag 51
Hazell v Hammersmith & Fulham London Borough Council (Council Swaps/Swaps case) [1992] 2 AC 1; [1991] 1 All ER 545; [1991] 2 WLR 372; 173 ER 1191 United Kingdom circa 1991 LexisNexis / Westlaw flag 133
Hazell v Hammersmith & Fulham London Borough Council [1990] 2 QB 697; [1990] 3 All ER 33; [1990] 2 WLR 1038 United Kingdom circa 1990 LexisNexis / Westlaw flag 22
Coöperatieve Aardappelenbewaarplaats [1981] ECR 445; [1981] 3 CMLR 337 Europe circa 1981 flag 52
Thornton v Shoe Lane Parking Ltd [1970] EWCA Civ 2; [1971] 2 QB 163; [1971] 1 All ER 686; [1971] 2 WLR 585; (1971) 1 Lloyds Rep 289; [1971] RTR 79 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 1970 BAILII flag 120
Attorney-General v Wilts United Dairies Ltd (1921) 37 TLR 884 United Kingdom circa 1921 LexisNexis flag 55

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