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Dr Beynon & Partners v Customs and Excise Commissioners   flag  57

[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794
House of Lords
United Kingdom
25th November, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spectrum Community Health CIC v Commissioners for His Majesty's Revenue and Customs (VAT - exemption - Article 132(1)(b) VAT directive - provision of healthcare in prisons) [2024] UKUT 162 United Kingdom Upper Tribunal United Kingdom 6 Jun 2024 BAILII flag
HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Feb 2023 BAILII flag 3
Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home) [2021] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2021 BAILII flag
Awendale Resources Incorporated v Pyxis Capital Management Ltd [2020] EWHC 1286 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 May 2020 BAILII flag 2
RPS Health in Business Ltd, RPS Consulting Services Ltd v Revenue & Customs (VAT - occupational health services) [2020] UKFTT 150 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2020 BAILII flag
Glasgow School of Art v The Commissioners for HM Revenue and Customs (Tax) [2019] UKUT 173 United Kingdom Upper Tribunal United Kingdom 6 Jun 2019 BAILII flag
Clydesdale Bank Plc v Revenue & Customs (PROCEDURE : the issue of a bank note) [2019] UKFTT 419 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2019 BAILII flag
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2018] UKFTT 393 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2018 BAILII flag
Glasgow School of Arts v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2018] UKFTT 276 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2018 BAILII flag
Snow Factor Ltd v Revenue and Customs (VAT - REDUCED RATES : Other) [2018] UKFTT 28 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jan 2018 BAILII flag 1
Redwood Birkhill Ltd v Revenue and Customs (VAT - SUPPLY : Other) [2017] UKFTT 234 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2017 BAILII flag
Cottingham Park Lodges Ltd v Revenue and Customs (VAT - CONSIDERATION : Other) [2017] UKFTT 10 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Dec 2016 BAILII flag
Wiltonpark v HMRC [2016] EWCA Civ 1294 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Dec 2016 BAILII flag 1
Revenue & Customs v Zombory-Moldovan (t/a Craft Carnival) [2016] UKUT 433 United Kingdom Upper Tribunal United Kingdom 7 Oct 2016 BAILII flag 2
Metropolitan International Schools v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2015] UKFTT 517 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Oct 2015 BAILII flag
International Antiques and Collectors Fairs Ltd v Revenue and customs Commissioners [2015] UKFTT 354 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jul 2015 BAILII flag 2
Planet Sport (Holdings) Ltd v Revenue & Customs [2013] UKFTT 639 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2013 BAILII flag 3
Sunnyside Property Co Ltd v Revenue & Customs [2013] UKFTT 447 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Aug 2013 BAILII flag
Colaingrove (Verandahs) [2013] UKFTT 343 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jun 2013 BAILII flag 2
Nuffield Health v Revenue and Customs Commissioners [2013] UKFTT 291 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2013 BAILII flag 2
Goals Soccer Centre PLC v HMRC [2012] UKFTT 576 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2012 BAILII flag 3
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATODGSTR GSTR2012/D2 Australian Taxation Office Australia - Commonwealth 29 Feb 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR GSTR2012/4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
Grimsby College Enterprises Ltd [2010] UKUT 141 United Kingdom Upper Tribunal United Kingdom 7 May 2010 BAILII flag
Luxottica Retail Australia Pty Ltd v FCT [2010] AATA 22; (2010) 75 ATR 169; [2010] ATC 10-119 Administrative Appeals Tribunal Australia 15 Jan 2010 AustLII flag 6
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 7
Holland (t/a The Studio Hair Co) v Revenue and Customs Commissioners [2008] EWHC 2621 (Ch); [2009] BVC 3; [2009] BTC 5003; [2008] STI 2374 High Court of England and Wales United Kingdom - England and Wales 30 Oct 2008 BAILII flag 5
American Express Services Europe Ltd v Revenue & Customs [2008] UKVAT V20744 VAT & Duties Tribunals United Kingdom 16 Jul 2008 BAILII flag
Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034 Federal Court of Australia Australia - Commonwealth 26 Jun 2008 AustLII flag 14
Revenue and Customs Commissioners v Axa UK plc [2008] EWHC 1137 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 May 2008 BAILII flag 4
AA (Uganda) v Secretary of State for the Home Department [2008] EWCA Civ 579; [2008] INLR 307 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2008 BAILII flag 36
Commissioner of Taxation of the Commonwealth of Australia v Reliance Carpet Co [2008] HCATrans 150 High Court of Australia Australia - Commonwealth 15 Apr 2008 AustLII flag
Birkdale School, Sheffield v HMRC [2008] EWHC 409 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Mar 2008 BAILII flag 2
GSTR 2008/D1 - Goods and services tax: registered agricultural managed investment schemes [2008] ATODGSTR GSTR2008/D1 Australian Taxation Office Australia - Commonwealth 27 Feb 2008 AustLII flag
Kolden Holdings Ltd v Rodette Commerce Ltd [2008] EWCA Civ 10; [2008] 2 All ER (Comm) 289; [2008] 1 BCLC 481; [2008] 1 Lloyds Rep 434 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Jan 2008 BAILII flag 13
HM Revenue & Customs v Weight Watchers (UK) Ltd [2008] EWHC 53 (Ch); [2008] BVC 254; [2008] BTC 5129 High Court of England and Wales United Kingdom - England and Wales 21 Jan 2008 BAILII flag 1
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts [2008] ATOGSTR GSTR2008/3 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts [2008] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
Able (UK) Ltd v HMRC [2007] EWCA Civ 1207 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Nov 2007 BAILII flag 5
GSTR 2007/D3 - Goods and services tax: GST and bare trusts [2007] ATODGSTR GSTR2007/D3 Australian Taxation Office Australia - Commonwealth 14 Nov 2007 AustLII flag
Insurancewide com Services Ltd v Revenue & Customs Rev 1 [2007] UKVAT V20394; [2008] STI 237; [2008] Lloyds Rep IR 422; [2008] BVC 2101; [2007] V & DR 433 VAT & Duties Tribunals United Kingdom 15 Oct 2007 BAILII flag
GSTR 2007/D2 - Goods and services tax: development lease arrangements with government agencies [2007] ATODGSTR GSTR2007/D2 Australian Taxation Office Australia - Commonwealth 3 Oct 2007 AustLII flag
Reliance Carpet Co Pty Ltd v FCT [2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 12
Birkdale School, Sheffield v Revenue & Customs [2007] UKVAT V20122 VAT & Duties Tribunals United Kingdom 3 Apr 2007 BAILII flag
HM Revenue & Customs v Zurich Insurance Co [2007] EWCA Civ 218 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2007 BAILII flag
Ford Motor Co Ltd v Revenue & Customs [2007] UKVAT V19750 VAT & Duties Tribunals United Kingdom 13 Mar 2007 BAILII flag
HMRC v Mayflower Theatre Trust Ltd [2006] EWCA Civ 116 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2007 BAILII flag 16
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
R S H Associates Ltd v Revenue & Customs [2006] UKVAT V19912 VAT & Duties Tribunals United Kingdom 29 Nov 2006 BAILII flag
International Masters Publishers Ltd v HMRC [2006] EWCA Civ 1455 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Nov 2006 BAILII flag 2
Ford Motor Co Ltd v Revenue & Customs [2006] UKVAT V19750 VAT & Duties Tribunals United Kingdom 31 Aug 2006 BAILII flag
Health Group SA Public Body and Hospital v Revenue & Customs [2006] UKVAT V19593 VAT & Duties Tribunals United Kingdom 25 May 2006 BAILII flag
Saga Holidays Ltd v Commissioner of Taxation [2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384 Federal Court of Australia Australia - Commonwealth 22 Dec 2005 AustLII flag 29
College of Estate Management v Revenue and Customs Commissioners [2005] UKHL 62 House of Lords United Kingdom 20 Oct 2005 BAILII flag 30
University of Southampton v Customs and Excise [2005] UKVAT V18972 VAT & Duties Tribunals United Kingdom 8 Mar 2005 BAILII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA) [2009] FedJSchol 13 Lindgren, Justice Kevin Australia circa 2009 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Moyna v Secretary of State for Work and Pensions [2003] UKHL 44; [2003] 4 All ER 162; [2003] All ER (D) 08; [2003] 1 WLR 1929; (2003) 73 BMLR 201 House of Lords United Kingdom 31 Jul 2003 BAILII flag 122
Chadwick LJJ and Munby J) [2002] EWCA Civ 1870 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Dec 2002 BAILII flag 1
[2002] Ewhc 518 [2002] EWHC 518 High Court of England and Wales United Kingdom - England and Wales circa 2002 BAILII flag 1
Customs and Excise Commissioners v British Telecommunications PLC [1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376 House of Lords United Kingdom 1 Jul 1999 BAILII flag 30
Card Protection Plan Ltd v Customs and Excise Commissioners [1999] 2 AC 601; [1999] 3 WLR 203 United Kingdom circa 1999 LexisNexis / Westlaw flag 62
Faaborg-Gelting Linien [1996] EUECJ C-231/94; [1996] ECR I-2395; [1996] CEC 587; [1996] All ER (EC) 656; [1996] 3 CMLR 535 Court of Justice of the European Communities Europe 2 May 1996 BAILII flag 63

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