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Simple Energy Ltd v Revenue And Customs (supplier s "refer a friend" scheme)

[2023] UKFTT 976

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

17th November, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Braganza v BP Shipping Ltd	[2015] UKSC 17; [2015] 4 All ER 639; [2015] 1 WLR 1661; [2015] ICR 449	United Kingdom Supreme Court	United Kingdom	18 Mar 2015	BAILII		224
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52
Naturally Yours Cosmetics	[1988] ECR 6365		Europe	circa 1988			37
Apple and Pear Development Council	[1988] ECR 1443		Europe	circa 1988			35
Lex Services plc v Customs and Excise Commissioners	[2003] UKHL 67; [2004] 1 All ER 434; [2003] All ER (D) 79; [2003] BTC 5658; [2004] RTR 18; [2004] BVC 53; [2004] 1 WLR 1; [2003] STI 2274	House of Lords	United Kingdom	4 Dec 2003	BAILII		19
Everest Ltd v Revenue & Customs	[2010] UKFTT 621	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Dec 2010	BAILII		6
South African Tourist Board v Customs Commissioners	[2014] UKUT 280	United Kingdom Upper Tribunal	United Kingdom	25 Jun 2014	BAILII		3
Kumon Educational UK Co Ltd v Revenue & Customs	[2015] UKFTT 84	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2015	BAILII		1

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