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Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
LYNTON EXPORTS (ALSAGER) Ltd v Revenue & Customs (VAT - Denial of input tax under the Kittel principle - whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud)	[2022] UKFTT 224	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jul 2022	BAILII		1
Efobi v Royal Mail Group Ltd	[2021] UKSC 33; [2021] 1 WLR 3863; [2021] ICR 1263	United Kingdom Supreme Court	United Kingdom	23 Jul 2021	BAILII		80
HMRC v Beigebell Ltd	[2020] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	4 Jun 2020	BAILII		7
CCA Distribution v HMRC	[2017] EWCA Civ 1899	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Nov 2017	BAILII		10
CCA Distribution Ltd (in administration) v HMRC	[2015] UKUT 513	United Kingdom Upper Tribunal	United Kingdom	24 Jun 2015	BAILII		8
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
GSM Export (UK) Ltd v RCC	[2014] UKUT 529	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2014	BAILII		8
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
Megtian Ltd (in administration) v HMRC	[2010] EWHC 18	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		3
B (Children) (Care Proceedings: Standard of Proof), Re	[2008] UKHL 35; [2009] 1 AC 11; [2008] 4 All ER 1; [2008] 3 WLR 1; [2008] All ER (D) 134; [2008] Fam Law 837	House of Lords	United Kingdom	11 Jun 2008	BAILII		980
Revenue and Customs	[2007] EWHC 1737	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII		5
Manifest Shipping Co Ltd v Uni-Polaris Shipping Co Ltd	[2001] UKHL 1; [2001] 1 All ER 743; [2001] 1 Lloyds Rep 389; [2001] Lloyds Rep IR 247; [2001] 2 WLR 170; [2001] 1 All ER (Comm) 193	House of Lords	United Kingdom	18 Jan 2001	BAILII		93
Wisniewski v Central Manchester Health Authority	[1998] EWCA Civ 596; [1998] PIQR P324; [1998] Lloyds Rep Med 223; [1998] 1 Lloyds Rep Med 223	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Apr 1998	BAILII		170
R v Exall	[1866] EngR 22; (1866) 4 F & F 922; 176 ER 850		United Kingdom	circa 1866	CommonLII		128