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Ali (t/a Vakas Balti) v HMRC 7

[2006] EWCA Civ 1572

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

24th November, 2006

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit)	[2023] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2023	BAILII
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption)	[2022] UKFTT 134	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Apr 2022	BAILII
Albany Fish Bar Ltd v Revenue & Customs (VAT - whether deliberate and concealed understatement of VAT liabilities)	[2021] UKFTT 100	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2021	BAILII		1
Albany Fish Bar Ltd v Revenue And Customs (VAT - whether deliberate and concealed understatement)	[2021] UKFTT 221	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2021	BAILII		1
Aria Technology Ltd v HMRC	[2020] EWCA Civ 182	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Feb 2020	BAILII		2
R S Garments v Revenue & Customs	[2014] UKFTT 1120	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Dec 2014	BAILII		1
(No 2)	[2007] EWCA Civ 542	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jun 2007	BAILII		17

Legislation Cited

Legislation Name	Provision
Finance Act 1985	s60

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Khan v Revenue and Customs	[2006] EWCA Civ 89	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2006	BAILII		35
Ali (t/a Vakas Balti) v Revenue & Customs	[2006] EWHC 23	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII		1
Khan v Customs and Excise Commissioners	[2005] EWHC Ch 653	High Court of England and Wales	United Kingdom - England and Wales	circa 2005	BAILII		1
Customs and Excise Commissioners v Han	[2004] EWCA Civ 1040	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII		1

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