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Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same     74

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
British Telecommunications plc v HMRC	[2023] EWCA Civ 1412	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Dec 2023	BAILII		2
Wilson v Department of Health for Northern Ireland, South Eastern Health and Social Care Trust	[2023] NICA 54	Court of Appeal in Northern Ireland	United Kingdom - Northern Ireland	22 Sep 2023	BAILII
British Telecommunications Plc v R & C Comrs	[2023] UKUT 122	United Kingdom Upper Tribunal	United Kingdom	30 May 2023	BAILII		3
Fareham College v Revenue and Customs (VALUE ADDED TAX - supplies of services closely related to exempt supplies of education)	[2023] UKFTT 214	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Feb 2023	BAILII
Hbos plc v HMRC	[2023] UKUT 13	United Kingdom Upper Tribunal	United Kingdom	13 Jan 2023	BAILII		2
Secretary of State for Work and Pensions v Beattie (Age discrimination - non-discrimination rule in occupational pension - section 61 Equality Act 2010 - exemption under Equality Act (Age Exceptions for Pension Schemes) Order 2010 - application of European Union (Withdrawal) Act 2018)	[2022] EAT 163	England and Wales Employment Appeals Tribunal	United Kingdom - England and Wales	27 Oct 2022	BAILII
NHS Lothian Health Board	[2022] UKSC 28	United Kingdom Supreme Court	United Kingdom	19 Oct 2022	BAILII		1
Harpur Trust v Brazel	[2022] UKSC 21	United Kingdom Supreme Court	United Kingdom	20 Jul 2022	BAILII		1
RT Rate Ltd v Revenue and Customs	[2022] UKUT 118	United Kingdom Upper Tribunal	United Kingdom	13 Apr 2022	BAILII		1
Jazztel Plc v HM Revenue & Customs	[2022] EWCA Civ 232	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2022	BAILII		3
Hampton George Hewitt v Revenue and Customs	[2021] UKUT 231	United Kingdom Upper Tribunal	United Kingdom	17 Sep 2021	BAILII		1
Volkerrail Plant Ltd v Revenue & Customs (Income tax/Corporation Tax - Group relief)	[2020] UKFTT 476	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Nov 2020	BAILII
RT Rate Ltd	[2020] UKFTT 392	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2020	BAILII		1
British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has	[2020] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jun 2020	BAILII
Brammer UK Ltd v Revenue & Customs (VALUE ADDED TAX - claim for repayment of output tax)	[2020] UKFTT 91	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2020	BAILII
Workman v Revenue & Customs (VALUE ADDED TAX - claims for repayment of output tax)	[2020] UKFTT 80	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2020	BAILII
FMX Food Merchants Import Export Co Ltd v HMRC	[2020] UKSC 1	United Kingdom Supreme Court	United Kingdom	29 Jan 2020	BAILII		2
Metropolitan International Schools Ltd, R (on application of) v Revenue and Customs	[2019] UKUT 407	United Kingdom Upper Tribunal	United Kingdom	30 Dec 2019	BAILII
Rialas v Revenue & Customs (INCOME TAX - transfer of assets abroad) (Rev1)	[2019] UKFTT 520	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2019	BAILII
Phoenix Life Holdings Ltd , R (On the Application Of) v Revenue & Customs	[2019] EWHC 2043 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	26 Jul 2019	BAILII		1
Baillie Gifford & Co v HMRC (TC07225)	[2019] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jun 2019	BAILII		1
Gallaher Ltd v HMRC	[2019] UKFTT 207	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Mar 2019	BAILII		3
Hewitt v Revenue & Customs (VAT - APPEALS : Extension of time)	[2019] UKFTT 152	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2019	BAILII		2
Dividend Group Litigation v Revenue and Customs Commissioners	[2019] EWHC 338 (Ch); [2019] 1 WLR 5097	High Court of England and Wales	United Kingdom - England and Wales	20 Feb 2019	BAILII		6
Ballards of Finchley PLC v HMRC	[2018] UKFTT 604	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2018	BAILII		2
Prudential Assurance Co Ltd v Revenue and Customs Commissioners	[2018] UKSC 39; [2019] AC 929; [2018] 3 WLR 652	United Kingdom Supreme Court	United Kingdom	25 Jul 2018	BAILII		34
R (National Council for Civil Liberties) v Secretary of State for the Home Department	[2018] EWHC 975 (Admin); [2019] QB 481; [2018] 3 WLR 1435	High Court of England and Wales	United Kingdom - England and Wales	27 Apr 2018	BAILII		15
Iveco Ltd v Revenue and Customs Commissioners	[2017] EWCA Civ 1982	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2017	BAILII		4
HMRC v Repertoire Culinaire Ltd	[2017] EWCA Civ 1845	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Nov 2017	BAILII		2
Littlewoods Ltd v Revenue and Customs Comrs	[2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401	United Kingdom Supreme Court	United Kingdom	1 Nov 2017	BAILII		18
Challacombe's Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2017] UKFTT 664	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Sep 2017	BAILII
Compass Contract Services (Taxation - Value added tax Taxation : Judgment)	[2017] EUECJ C-38/16	Court of Justice of the European Communities	Europe	14 Jun 2017	BAILII
Investment Trust Companies v Revenue and Customs Commissioners	[2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200	United Kingdom Supreme Court	United Kingdom	11 Apr 2017	BAILII		105
Jazztel plc v Revenue and Customs Commissioners	[2017] EWHC 677 (Ch); [2017] 1 WLR 3869	High Court of England and Wales	United Kingdom - England and Wales	3 Apr 2017	BAILII		11
Gmac UK v HMRC	[2016] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Oct 2016	BAILII		8
Barnsley v Noble (Rev1)	[2016] EWCA Civ 799	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Aug 2016	BAILII		1
Taylor Clark Leisure Plc v HM Revenue and Customs	[2016] ScotCS CSIH_54	Scottish Court of Session	United Kingdom - Scotland	14 Jul 2016	BAILII
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Pension scheme)	[2016] UKFTT 450	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jun 2016	BAILII
Repertoire Culinaire Ltd v Revenue & Customs	[2016] UKUT 104	United Kingdom Upper Tribunal	United Kingdom	26 Feb 2016	BAILII
Wellcome Trust Ltd v HMRC	[2016] UKFTT 56	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Feb 2016	BAILII		2
Cleckheaton Holdings Ltd v Revenue & Customs (VAT - INPUT TAX : Capital items)	[2015] UKFTT 686	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Dec 2015	BAILII
Leeds City Council v HMRC	[2015] EWCA Civ 1293	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Dec 2015	BAILII		19
Nairn Golf Club v Revenue & Customs	[2015] UKFTT 185	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2015	BAILII		2
Investment Trust Companies	[2015] EWCA Civ 82	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Feb 2015	BAILII		11
Rio Tinto London Ltd v Revenue & Customs	[2014] UKFTT 1059	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Nov 2014	BAILII
Fisher v HMRC	[2014] UKFTT 804	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2014	BAILII		2
Barnsley v Noble	[2014] EWHC 2657 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	31 Jul 2014	BAILII		7
Royal Borough of Kensington & Chelsea v Revenue & Customs	[2014] UKFTT 729	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jul 2014	BAILII		2
Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners	[2014] EWCA Civ 684; [2014] 1 WLR 3867	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2014	BAILII		14
Iveco Ltd v Revenue & Customs	[2014] UKFTT 451	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2014	BAILII
British Telecommunications plc v HMRC	[2014] EWCA Civ 433	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2014	BAILII		15
Littlewoods Retail Ltd v Revenue and Customs Commissioners	[2014] EWHC 868 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 2014	BAILII		36
C (A Child)	[2014] EWCC B58	England and Wales Crown Court	United Kingdom - England and Wales	28 Feb 2014	BAILII
Peter Arnett v HMRC	[2014] UKFTT 209	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Feb 2014	BAILII		3
Why Pay More For Cars Ltd v Revenue & Customs	[2013] UKFTT 497	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Sep 2013	BAILII		3
KDM International Ltd v HMRC	[2013] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2013	BAILII		5
Shop Direct Group v HM Revenue and Customs	[2013] EWHC 942 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	19 Apr 2013	BAILII		1
Nouazli, R (on the application of) v Secretary of State for the Home Department	[2013] EWHC 567 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	15 Mar 2013	BAILII		5
Taylor Clark Leisure PLC v Revenue & Customs	[2013] UKFTT 792	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2012	BAILII		1
Market & Opinion Research International Ltd v Revenue & Customs	[2013] UKFTT 779	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2012	BAILII		2
Guide Dogs for the Blind Association v HMRC	[2012] UKFTT 687	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Nov 2012	BAILII		13
Investment Trust Companies v HMRC	[2012] EWHC 458 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	2 Mar 2012	BAILII		20
Harleyford Golf Club Ltd v Revenue & Customs	[2011] UKFTT 634	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Sep 2011	BAILII		2
Trustees of the BT Pension Scheme v Revenue & Customs	[2011] UKFTT 392	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2011	BAILII		2
Test Claimants In the Act Group Litigation (Class 4) v Revenue & Customs	[2010] EWCA Civ 1480	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 2010	BAILII
Shah v HSBC Private Bank (UK) Ltd	[2010] EWCA Civ 313	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Mar 2010	BAILII		9
Revenue and Customs Commissioners	[2010] EWHC 359 (Ch); [2010] BTC 359	High Court of England and Wales	United Kingdom - England and Wales	26 Feb 2010	BAILII		2
Christopher John Sims v Revenue & Customs	[2010] UKFTT 73	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Feb 2010	BAILII
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC	[2009] EWHC 2908 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Nov 2009	BAILII		6
FJ Chalke Ltd v Revenue and Customs Commissioners	[2009] EWHC 952 (Ch); [2009] BVC 486	High Court of England and Wales	United Kingdom - England and Wales	8 May 2009	BAILII		14
FII Group Litigation v Revenue and Customs Commissioners	[2008] EWHC 2893 (Ch); [2009] BTC 443; [2008] STI 2726	High Court of England and Wales	United Kingdom - England and Wales	27 Nov 2008	BAILII		34
Keith Mowbray (t/a Maypole Self Service Station v Revenue & Customs	[2008] UKVAT V20620	VAT & Duties Tribunals	United Kingdom	17 Mar 2008	BAILII
Instamech Ltd v Revenue & Customs	[2008] UKVAT V20596	VAT & Duties Tribunals	United Kingdom	3 Mar 2008	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners	[2006] EWCA Civ 118; [2007] 1 AC 558; [2007] 1 All ER 449; [2006] 1 WLR 1865; [2006] All ER (D) 298; [2006] STI 2386; [2006] BTC 781	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2006	BAILII		94
Fleming (trading as Bodycraft) v HMRC	[2006] EWCA Civ 70	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Feb 2006	BAILII		13
Optigen Ltd v Customs and Excise Commissioners	[2006] Ch 218; [2006] 2 WLR 456; [2006] All ER (D) 20	Court of Chancery	United Kingdom	circa 2006	BAILII		22
Autologic Holdings plc v Inland Revenue Commissioners	[2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504	Privy Council	United Kingdom	circa 2005	BAILII		66
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII		591
Autologic Holdings plc v Inland Revenue Commissioners	[2004] EWCA Civ 680; [2004] 3 All ER 957; [2004] All ER (D) 456; [2005] 1 WLR 52	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 May 2004	BAILII		5
Marks & Spencer	[2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572	Court of Justice of the European Communities	Europe	11 Jul 2002	BAILII		66
Commission v Italy	[2002] EUECJ C-145/99; [2002] ECR I-2235	Court of Justice of the European Communities	Europe	7 Mar 2002	BAILII		7
Grundig Italiana	[2002] EUECJ C25500; [2002] ECR I-8003; [2003] All ER (EC) 176; [2003] CEC 178; [2003] 1 CMLR 36	Court of Justice of the European Communities	Europe	circa 2002	BAILII		46
Metallgesellschaft	[2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496	Court of Justice of the European Communities	Europe	circa 2001	BAILII		79
Hoechst	[2001] Ch 620; [2001] 2 WLR 1497	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		44
Commission v Italy	[2000] EUECJ C-358/98; [2000] ECR I-1255	Court of Justice of the European Communities	Europe	9 Mar 2000	BAILII		14
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2)	[1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1	House of Lords	United Kingdom	18 Nov 1999	BAILII		38
Dilexport	[1998] EUECJ C-343/96; [1999] ECR I-579	Court of Justice of the European Communities	Europe	9 Feb 1999	BAILII		41
Aprile (Principles of Community law)	[1998] EUECJ C-228/96	Court of Justice of the European Communities	Europe	17 Nov 1998	BAILII		30
Grundig Italiana (Taxation)	[1998] EUECJ C-68/96; [1998] ECR I-3755	Court of Justice of the European Communities	Europe	17 Jun 1998	BAILII		1
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95)	[1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783	Court of Justice of the European Communities	Europe	2 Dec 1997	BAILII		57
Commission v France	[1997] EUECJ C-197/96; [1997] ECR I-1489	Court of Justice of the European Communities	Europe	13 Mar 1997	BAILII		17
[1997] Si 1997/1086	[1997] SI 1997/1086		United Kingdom	circa 1997			2
[1997] v & DR 344	[1997] V & DR 344		United Kingdom	circa 1997			3
Elida Gibbs Ltd v Customs and Excise Comrs (Case C-317/94)	[1997] QB 499		United Kingdom	circa 1997	LexisNexis / Westlaw		34
BLP	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw		38
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129
Emmott v Minister for Social Welfare Case C-208/90	[1991] ECR I-4269		Europe	circa 1991			39
Litster v Forth Dry Dock & Engineering Co Ltd (in receivership)	[1990] 1 AC 546		United Kingdom	circa 1990	LexisNexis / Westlaw		161
Factortame Ltd v Secretary of State for Transport	[1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531	House of Lords	United Kingdom	18 May 1989	BAILII		81
Pickstone v Freemans plc	[1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357	House of Lords	United Kingdom	30 Jun 1988	BAILII		107
[1986] QB 401	[1986] QB 401		United Kingdom	circa 1986	LexisNexis / Westlaw		33
Simmenthal	[1978] EUECJ R-106/77; [1978] ECR 629; [1978] 3 CMLR 263	Court of Justice of the European Communities	Europe	9 Mar 1978	BAILII		166