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Revenue And Customs v Hotel La Tour Ltd (VAT - sale of shares - proceeds of sale used to fund taxable activities)   flag  1

[2023] UKUT 178
United Kingdom Upper Tribunal
United Kingdom
24th July, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1) [2024] EWCA Civ 564 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2024 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Frank A Smart & Son Ltd v Revenue and Customs Commissioners [2019] UKSC 39; [2019] 1 WLR 4849 United Kingdom Supreme Court United Kingdom 29 Jul 2019 BAILII flag 11
; Iberdrola [2017] BVC 39 United Kingdom circa 2017 flag 4
Isle of Wight Council [2008] EUECJ C-288/07; [2008] ECR I-7203 Court of Justice of the European Communities Europe 16 Sep 2008 BAILII flag 14
[2008] QB 600 [2008] QB 600 United Kingdom circa 2008 LexisNexis / Westlaw flag 13
Turn- und Sportunion Waldburg [2006] EUECJ C-246/04; [2006] ECR I-589 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 16
Kingscrest Associates and Montecello [2005] EUECJ C-498/03; [2005] ECR I-4427; [2005] 2 CMLR 57 Court of Justice of the European Communities Europe 26 May 2005 BAILII flag 41
[2005] 1 WLR 3755 [2005] 1 WLR 3755 United Kingdom circa 2005 LexisNexis / Westlaw flag 9
Gregg [1999] EUECJ C-216/97; [1999] ECR I-4947; [1999] CEC 460; [1999] All ER (EC) 775; [1999] 3 CMLR 343 Court of Justice of the European Communities Europe 7 Sep 1999 BAILII flag 44
BLP [1996] 1 WLR 174 United Kingdom circa 1996 LexisNexis / Westlaw flag 38
Muys' en De Winter's Bouw- en Aannemingsbedrijf [1993] EUECJ C-281/91; [1993] ECR I-5405 Court of Justice of the European Communities Europe 27 Oct 1993 BAILII flag 10

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