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Revenue and Customs The Prudential Assurance Co Ltd (performance fees for supply of investment management services between companies in VAT group)   flag 

[2023] UKUT 54
United Kingdom Upper Tribunal
United Kingdom
6th March, 2023

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lloyds Banking Group plc v HMRC [2019] EWCA Civ 485 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Mar 2019 BAILII flag 1
Taylor Clark Leisure plc v Revenue and Customs Commissioners [2018] UKSC 35; [2018] 1 WLR 3803 United Kingdom Supreme Court United Kingdom 11 Jul 2018 BAILII flag 9
Svenska International plc v Customs and Excise Commissioners [1999] UKHL 23; [1999] 2 All ER 906; [1999] 1 WLR 769 House of Lords United Kingdom 25 Mar 1999 BAILII flag 8
Customs & Excise Commissioners v Thorn Materials Supply Ltd [1998] UKHL 23; [1998] 3 All ER 342; [1998] 1 WLR 1106 House of Lords United Kingdom 18 Jun 1998 BAILII flag 17
Broadwell Land plc v Customs and Excise Commissioners [1993] VATTR 346 United Kingdom circa 1993 flag 3

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