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Vodafone 2 v HMRC     77

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Colaingrove Ltd v Revenue and Customs (VAT - claim to additional interest)	[2024] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2024	BAILII
Siddiqa v ECO	[2024] EWCA Civ 248	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Mar 2024	BAILII		9
Commissioners for His Majesty's Revenue and Customs v Applicants in the Post Prudential Closure Notice Applications Group Litigation (Corporation tax - double taxation relief on foreign dividend income - portfolio holdings - procedural issues arising out of claims for relief and claims for repayment of overpaid tax following the UK's established breach of EU law)	[2024] UKUT 23	United Kingdom Upper Tribunal	United Kingdom	25 Jan 2024	BAILII
Craddock v The Information Commissioner	[2024] UKFTT 9	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jan 2024	BAILII
Redevco Properties UK 1 Ltd v Revenue And Customs	[2023] UKFTT 655	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jul 2023	BAILII
YORKSHIRE AGRICULTURAL SOCIETY v Revenue & Customs (VALUE ADDED TAX - Exemptions - Fund-raising events - VAT status of admission fees paid to 'Great Yorkshire Show')	[2023] UKFTT 389	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Apr 2023	BAILII
SPORTS INVEST UK Ltd v Revenue & Customs (VAT - place of supply of football agent services - transfer of player from Sporting Lisbon to Inter Milan in 2016 - were the services supplied to the player or to Inter)	[2023] UKFTT 376	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2023	BAILII
Ea023582022	[2023] UKAITUR EA023582022		United Kingdom	13 Mar 2023	BAILII		1
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
- London Borough of Waltham Forest v Hussain (HOUSING - Housing Act 2004, Parts 2 and 3 - Appeal against refusal of license for Part 3 House)	[2022] UKUT 241	United Kingdom Upper Tribunal	United Kingdom	9 Sep 2022	BAILII		1
Da004052019	[2022] UKAITUR DA004052019		United Kingdom	26 Jul 2022	BAILII
Shazam Productions Ltd v Only Fools The Dining Experience Ltd	[2022] EWHC 1379 (IPEC)	High Court of England and Wales	United Kingdom - England and Wales	8 Jun 2022	BAILII		2
Jakubowski v Regional Court in Bialystok III, Criminal Division, Poland	[2022] EWHC 660 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	24 Mar 2022	BAILII		2
HMRC v Ampleaward Ltd	[2021] EWCA Civ 1459	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Oct 2021	BAILII		3
Akinsanya	[2021] EWHC 1535 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	9 Jun 2021	BAILII		19
Velaj (EEA Regulations - interpretation, R 16(5), Zambrano) Kosovo	[2021] UKUT 235	United Kingdom Upper Tribunal	United Kingdom	3 Jun 2021	BAILII		6
Hu123622017	[2021] UKAITUR HU123622017		United Kingdom	3 Jun 2021	BAILII
Domi v Italy	[2021] EWHC 923 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	19 Apr 2021	BAILII		7
Upiter Asset Management Group Ltd v Revenue & Customs (VALUE ADDED TAX - supplies of management services made between two VAT groups)	[2021] UKFTT 96	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Apr 2021	BAILII		2
Northumbria Healthcare Nhs Foundation Trust v Revenue & Customs (Value Added Tax - whether supply of car parking services by NHS Foundation Trust an 'economic activity')	[2021] UKFTT 71	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Mar 2021	BAILII		2
Gallaher Ltd v HM Revenue	[2020] UKUT 354	United Kingdom Upper Tribunal	United Kingdom	11 Dec 2020	BAILII
Leisure, Independence, Friendship and Enablement Services Ltd v HMRC	[2020] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Mar 2020	BAILII		3
HK v SSWP (PC)	[2020] UKUT 73	United Kingdom Upper Tribunal	United Kingdom	11 Mar 2020	BAILII		3
Trustees Of The P Panayi Accummulation And Maintenance Trusts Nos 1-4 v Revenue & Customs (CAPITAL GAINS TAX - exit tax on trustees relocating elsewhere in EU)	[2019] UKFTT 622	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2019	BAILII		1
Bessong v Pennine Care NHS Foundation Trust (RACE DISCRIMINATION Harassment)	[2019] UKEAT 0247_18_1810	Employment Appeals Tribunal	United Kingdom	18 Oct 2019	BAILII
HMRC v Coal Staff Superannuation Scheme Trustees Ltd	[2019] EWCA Civ 1610	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Oct 2019	BAILII		2
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
ZA (R 9 EEA Regs; abuse of rights) Afghanistan	[2019] UKUT 281; [2020] Imm AR 162	United Kingdom Upper Tribunal	United Kingdom	31 Jul 2019	BAILII		27
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
Ea060212018	[2019] UKAITUR EA060212018		United Kingdom	24 May 2019	BAILII
Szatkowski v Poland	[2019] EWHC 883 (Admin); [2019] 1 WLR 4528	High Court of England and Wales	United Kingdom - England and Wales	10 Apr 2019	BAILII		9
Ea018522018	[2019] UKAITUR EA018522018		United Kingdom	10 Apr 2019	BAILII
Rehman (EEA Regulations 2016 - specified evidence)	[2019] UKUT 195	United Kingdom Upper Tribunal	United Kingdom	8 Apr 2019	BAILII		15
Ea062472017	[2019] UKAITUR EA062472017		United Kingdom	3 Apr 2019	BAILII
Colley v Shuker	[2019] EWHC 781 (QB)	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 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
BAV-TMW Globaler Immobilienspezialfonds v Revenue & Customs (INCOME TAX/CORPORATION TAX : Pension scheme)	[2019] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Feb 2019	BAILII
Colchester Institute v Revenue & Customs (VAT - INPUT TAX : Business purposes)	[2018] UKFTT 479	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Aug 2018	BAILII
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
R (RoadPeace Ltd) v Secretary of State for Transport	[2017] EWHC 2725 (Admin); [2018] 1 WLR 1293	High Court of England and Wales	United Kingdom - England and Wales	7 Nov 2017	BAILII		8
Lewington v The Motor Insurance Bureau	[2017] EWHC 2848 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	27 Oct 2017	BAILII		1
Wandsworth LBC v Vining	[2017] EWCA Civ 1092; [2018] ICR 499	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2017	BAILII		15
Howe v Motor Insurers' Bureau	[2017] EWCA Civ 932	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Jul 2017	BAILII		3
UK Insurance Ltd v R &S Pilling (t/a Phoenix Engineering)	[2017] EWCA Civ 259	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Apr 2017	BAILII		1
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners	[2016] EWCA Civ 1180	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Nov 2016	BAILII		11
British Gas Trading Ltd v Lock	[2016] EWCA Civ 983; [2017] ICR 1	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Oct 2016	BAILII		10
NB-v-HMRC (TC)	[2016] NICom 47	Social Security and Child Support Commission	United Kingdom - Northern Ireland	2 Sep 2016	BAILII
Fortyseven Park Street Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)	[2016] UKFTT 569	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Aug 2016	BAILII		2
Vehicle Control Services Ltd v Revenue And Customs	[2016] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	13 Jul 2016	BAILII		2
Blackwood v Birmingham & Solihull Mental Health NHS Foundation Trust	[2016] EWCA Civ 607; [2016] ICR 903	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jun 2016	BAILII		8
Prudential Assurance Co Ltd v HMRC	[2016] EWCA Civ 376; [2017] 1 All ER 815; [2017] 1 WLR 4031	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Apr 2016	BAILII		39
England and Wales Cricket Board Ltd v Tixdaq Ltd	[2016] EWHC 575 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 Mar 2016	BAILII		8
Repertoire Culinaire Ltd v Revenue & Customs	[2016] UKUT 104	United Kingdom Upper Tribunal	United Kingdom	26 Feb 2016	BAILII
Re Allanfield Property	[2015] EWHC 3721 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Dec 2015	BAILII		4
United States of America v Nolan	[2015] UKSC 63; [2016] AC 463; [2015] ICR 1347	United Kingdom Supreme Court	United Kingdom	21 Oct 2015	BAILII		19
Bear Scotland Ltd v Fulton (Working Time Regulations : Holiday pay)	[2014] UKEAT 0047_13_0411	Employment Appeals Tribunal	United Kingdom	4 Nov 2014	BAILII
Cartier International AG v British Sky Broadcasting Ltd	[2014] EWHC 3354 (Ch); [2015] 1 All ER 949; [2015] RPC 7	High Court of England and Wales	United Kingdom - England and Wales	17 Oct 2014	BAILII		21
Emblaze Mobility Solutions Ltd v Revenue & Customs	[2014] UKFTT 679	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 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
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
Rowstock Ltd v Jessemey	[2014] EWCA Civ 185; [2014] 1 WLR 3615; [2014] ICR 550; [2014] IRLR 368	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Feb 2014	BAILII		17
Scottish Environmental Protection Agency , Re	[2013] ScotCS CSIH_108	Scottish Court of Session	United Kingdom - Scotland	12 Dec 2013	BAILII
Iveco Ltd v Revenue & Customs	[2013] UKFTT 763	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2013	BAILII		4
Prudential Assurance Co Ltd v HMRC	[2013] EWHC 3249 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	24 Oct 2013	BAILII		24
Football Association Premier League Ltd v QC Leisure (No 3)	[2012] EWCA Civ 1708; [2013] FSR 20	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2012	BAILII		4
Assange v Swedish Prosecution Authority	[2012] UKSC 22; [2012] 2 AC 471; [2012] 2 WLR 1275; [2012] All ER (D) 232	United Kingdom Supreme Court	United Kingdom	30 May 2012	BAILII		70
Associated British Ports v Bridgeman (Working Time Regulations :	[2012] UKEAT 0425_11_0404	Employment Appeals Tribunal	United Kingdom	4 Apr 2012	BAILII
Football Association Premier League v QC Leisure	[2012] EWHC 108 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	3 Feb 2012	BAILII		5
Grattan Plc v Revenue & Customs	[2011] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jan 2011	BAILII		4
Arachchige v Revenue and Customs	[2010] EWCA Civ 1255	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Nov 2010	BAILII
Prudential Assurance Co Ltd v HMRC	[2010] EWHC 2811 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Nov 2010	BAILII		4
Littlewoods Retail Ltd v HM Revenue and Customs	[2010] EWHC 1071 (Ch); [2010] BVC 673	High Court of England and Wales	United Kingdom - England and Wales	19 May 2010	BAILII		14
Test Claimants in the FII Group Litigation v HMRC	[2010] EWCA Civ 103; [2010] BTC 265	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2010	BAILII		36
Re Lehman Brothers International (Europe) (No 2)	[2009] EWHC 3228; [2009] EWHC 3228 (Ch); [2010] 2 BCLC 301	High Court of England and Wales	United Kingdom - England and Wales	15 Dec 2009	BAILII		17
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
X v Mid Sussex Citizens Advice Bureau	[2009] UKEAT 0220_08_3010; [2010] IRLR 101; [2010] ICR 423	Employment Appeals Tribunal	United Kingdom	30 Oct 2009	BAILII		1
Late Editions Ltd v Revenue & Customs	[2009] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2009	BAILII		3

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v EB Central Services Ltd	[2008] EWCA Civ 486; [2008] BVC 543; [2008] BTC 5423	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 May 2008	BAILII		9
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] EWHC 714	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
Cadbury Schweppes and Cadbury Schweppes Overseas	[2006] ECR I-7995; [2007] 1 CMLR 2		Europe	circa 2007			68
Eurofood IFSC	[2006] EUECJ C-341/04; [2006] ECR I-3813; [2006] All ER (EC) 1078	Court of Justice of the European Communities	Europe	2 May 2006	BAILII		21
Halifax	[2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36	Court of Justice of the European Communities	Europe	21 Feb 2006	BAILII		101
Marks & Spencer	[2005] ECR I-10837		Europe	circa 2005			78
[2005] Ecr i-5285	[2005] ECR I-5285		Europe	circa 2005			59
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
Pfeiffer v Deutsches Rotes Kreuz	[2004] ECR I-8835		Europe	circa 2004			115
Inspire Art	[2003] ECR I-10155		Europe	circa 2003			27
In re S (Minors) (Care Order: Implementation of Care Plan)	[2002] UKHL 10; [2002] 2 AC 291; [2002] 2 All ER 192; [2002] 2 WLR 720; [2002] UKHRR 652; [2002] HRLR 26; [2002] Fam Law 413	House of Lords	United Kingdom	14 Mar 2002	BAILII		160
Emsland-Stà rke	[2000] EUECJ C-110/99; [2000] ECR I-11569	Court of Justice of the European Communities	Europe	14 Dec 2000	BAILII		70
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
[1999] Ecr i-1459	[1999] ECR I-1459		Europe	circa 1999			65
[1990] Ecr i-4135	[1990] ECR I-4135		Europe	circa 1990			325
Litster v Forth Dry Dock	[1990] 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
Income and Corporation Taxes Act	(1970) 72 Tax Cas 6		United Kingdom	circa 1970			1
72 Tax Cas 59F	72 Tax Cas 59F		United Kingdom				1
72 Tax Cas 56	72 Tax Cas 56		United Kingdom				1
72 Tax Cas 55	72 Tax Cas 55		United Kingdom				1
72 Tax Cas 54	72 Tax Cas 54		United Kingdom				1
72 Tax Cas 52	72 Tax Cas 52		United Kingdom				1
72 Tax Cas 39	72 Tax Cas 39		United Kingdom				1
72 Tax Cas 35	72 Tax Cas 35		United Kingdom				1
72 Tax Cas 26	72 Tax Cas 26		United Kingdom				1
72 Tax Cas 15	72 Tax Cas 15		United Kingdom				1
72 Tax Cas 11	72 Tax Cas 11		United Kingdom				1
72 Tax Cas 5	72 Tax Cas 5		United Kingdom				1