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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)

United Kingdom Upper Tribunal

United Kingdom

6th March, 2023

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Broadwell Land plc v Customs and Excise Commissioners	[1993] VATTR 346		United Kingdom	circa 1993			3
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		17
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		1
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		8
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		9

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