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MINSTRELL RECRUITMENT LTD v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TASCA TANKERS Ltd v Revenue & Customs (PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed)	[2023] UKFTT 372	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2023	BAILII		2
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
& Lion Recruitment Services Solutions Ltd	[2020] EWHC 3537	High Court of England and Wales	United Kingdom - England and Wales	circa 2020	BAILII
Ivey v Genting Casinos (UK) Ltd	[2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134	United Kingdom Supreme Court	United Kingdom	25 Oct 2017	BAILII		296
HMRC v Citibank NA, E Buyer UK Ltd	[2017] EWCA 1416	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2017	BAILII		18
Victoria Walk Ltd v HMRC	[2016] UKFTT 687	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Oct 2016	BAILII		3
Davis & Dann Ltd v HMRC	[2016] EWCA Civ 142	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2016	BAILII		25
Megantic Services Ltd v HMRC	[2013] UKFTT 492	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2013	BAILII		20
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Re Mumtaz Properties Ltd	[2011] EWCA Civ 610; [2012] 2 BCLC 109	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 May 2011	BAILII		96
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
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
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
Wisniewski v Central Manchester Health Authority	[1998] PIQR 324		United Kingdom	circa 1998			215