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| 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 |
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| 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 |
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| Craddock v The Information Commissioner | [2024] UKFTT 9 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Jan 2024 | BAILII |
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| 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 |
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| 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 |
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| 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 |
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| Ea023582022 | [2023] UKAITUR EA023582022 | United Kingdom | 13 Mar 2023 | BAILII |
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1 |
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| 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 |
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| - 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 |
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1 |
| Da004052019 | [2022] UKAITUR DA004052019 | United Kingdom | 26 Jul 2022 | BAILII |
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| Hu123622017 | [2021] UKAITUR HU123622017 | United Kingdom | 3 Jun 2021 | BAILII |
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| Velaj (EEA Regulations - interpretation, R 16(5), Zambrano) Kosovo | [2021] UKUT 235 | United Kingdom Upper Tribunal | United Kingdom | 3 Jun 2021 | BAILII |
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6 |
| 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 |
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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 |
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2 |
| Gallaher Ltd v HM Revenue | [2020] UKUT 354 | United Kingdom Upper Tribunal | United Kingdom | 11 Dec 2020 | BAILII |
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| HK v SSWP (PC) | [2020] UKUT 73 | United Kingdom Upper Tribunal | United Kingdom | 11 Mar 2020 | BAILII |
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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 |
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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 |
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| 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 |
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| ZA (R 9 EEA Regs; abuse of rights) Afghanistan |
[2019] UKUT 281; |
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 |
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1 |
| Ea060212018 | [2019] UKAITUR EA060212018 | United Kingdom | 24 May 2019 | BAILII |
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| Ea018522018 | [2019] UKAITUR EA018522018 | United Kingdom | 10 Apr 2019 | BAILII |
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| Rehman (EEA Regulations 2016 - specified evidence) | [2019] UKUT 195 | United Kingdom Upper Tribunal | United Kingdom | 8 Apr 2019 | BAILII |
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15 |
| Ea062472017 | [2019] UKAITUR EA062472017 | United Kingdom | 3 Apr 2019 | BAILII |
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| Gallaher Ltd v HMRC | [2019] UKFTT 207 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2019 | BAILII |
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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 |
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| 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 |
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| 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 |
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2 |
| Vehicle Control Services Ltd v Revenue And Customs | [2016] UKUT 316 | United Kingdom Upper Tribunal | United Kingdom | 13 Jul 2016 | BAILII |
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2 |
| Repertoire Culinaire Ltd v Revenue & Customs | [2016] UKUT 104 | United Kingdom Upper Tribunal | United Kingdom | 26 Feb 2016 | BAILII |
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| United States of America v Nolan |
[2015] UKSC 63; |
United Kingdom Supreme Court | United Kingdom | 21 Oct 2015 | BAILII |
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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 |
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| 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 |
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2 |
| Iveco Ltd v Revenue & Customs | [2013] UKFTT 763 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Dec 2013 | BAILII |
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4 |
| Assange v Swedish Prosecution Authority |
[2012] UKSC 22; |
United Kingdom Supreme Court | United Kingdom | 30 May 2012 | BAILII |
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70 |
| Associated British Ports v Bridgeman (Working Time Regulations : | [2012] UKEAT 0425_11_0404 | Employment Appeals Tribunal | United Kingdom | 4 Apr 2012 | BAILII |
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| Grattan Plc v Revenue & Customs | [2011] UKFTT 31 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Jan 2011 | BAILII |
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4 |
| X v Mid Sussex Citizens Advice Bureau |
[2009] UKEAT 0220_08_3010; |
Employment Appeals Tribunal | United Kingdom | 30 Oct 2009 | BAILII |
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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 |
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3 |
| Siddiqa v ECO | [2024] EWCA Civ 248 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 14 Mar 2024 | BAILII |
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9 |
| 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 |
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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 |
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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 |
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3 |
| Akinsanya | [2021] EWHC 1535 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 9 Jun 2021 | BAILII |
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19 |
| Domi v Italy | [2021] EWHC 923 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 19 Apr 2021 | BAILII |
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7 |
| 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 |
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3 |
| 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 |
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2 |
| Szatkowski v Poland |
[2019] EWHC 883 (Admin); |
High Court of England and Wales | United Kingdom - England and Wales | 10 Apr 2019 | BAILII |
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9 |
| Colley v Shuker | [2019] EWHC 781 (QB) | High Court of England and Wales | United Kingdom - England and Wales | 28 Mar 2019 | BAILII |
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1 |
| 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 |
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2 |
| R (RoadPeace Ltd) v Secretary of State for Transport |
[2017] EWHC 2725 (Admin); |
High Court of England and Wales | United Kingdom - England and Wales | 7 Nov 2017 | BAILII |
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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 |
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1 |
| Wandsworth LBC v Vining |
[2017] EWCA Civ 1092; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Jul 2017 | BAILII |
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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 |
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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 |
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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 |
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11 |
| British Gas Trading Ltd v Lock |
[2016] EWCA Civ 983; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Oct 2016 | BAILII |
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10 |
| Blackwood v Birmingham & Solihull Mental Health NHS Foundation Trust |
[2016] EWCA Civ 607; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Jun 2016 | BAILII |
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8 |
| Prudential Assurance Co Ltd v HMRC |
[2016] EWCA Civ 376; |
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 |
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8 |
| Re Allanfield Property | [2015] EWHC 3721 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 17 Dec 2015 | BAILII |
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4 |
| Cartier International AG v British Sky Broadcasting Ltd |
[2014] EWHC 3354 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 17 Oct 2014 | BAILII |
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21 |
| Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners |
[2014] EWCA Civ 684; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 22 May 2014 | BAILII |
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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 |
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36 |
| Rowstock Ltd v Jessemey |
[2014] EWCA Civ 185; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 26 Feb 2014 | BAILII |
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17 |
| 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; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Dec 2012 | BAILII |
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4 |
| 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 |
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5 |
| 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 |
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| 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 |
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4 |
| Littlewoods Retail Ltd v HM Revenue and Customs |
[2010] EWHC 1071 (Ch); |
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; |
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; |
High Court of England and Wales | United Kingdom - England and Wales | 15 Dec 2009 | BAILII |
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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 |
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6 |
| NB-v-HMRC (TC) | [2016] NICom 47 | Social Security and Child Support Commission | United Kingdom - Northern Ireland | 2 Sep 2016 | BAILII |
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| Scottish Environmental Protection Agency , Re | [2013] ScotCS CSIH_108 | Scottish Court of Session | United Kingdom - Scotland | 12 Dec 2013 | BAILII |
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| Legislation Name | Provision |
| European Communities Act 1972 | s2 |
| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Colley v Shuker | [2019] EWHC 781 (QB) | High Court of England and Wales | United Kingdom - England and Wales | 28 Mar 2019 | BAILII |
|
1 |
| 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); |
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; |
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; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Oct 2016 | BAILII |
|
10 |
| Blackwood v Birmingham & Solihull Mental Health NHS Foundation Trust |
[2016] EWCA Civ 607; |
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; |
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 |
| Re Allanfield Property | [2015] EWHC 3721 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 17 Dec 2015 | BAILII |
|
4 |
| Cartier International AG v British Sky Broadcasting Ltd |
[2014] EWHC 3354 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 17 Oct 2014 | BAILII |
|
21 |
| Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners |
[2014] EWCA Civ 684; |
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; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 26 Feb 2014 | BAILII |
|
17 |
| 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; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Dec 2012 | BAILII |
|
4 |
| 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 |
| 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 |
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| 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); |
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; |
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; |
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 |
| HMRC v EB Central Services Ltd |
[2008] EWCA Civ 486; |
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 |
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| NB-v-HMRC (TC) | [2016] NICom 47 | Social Security and Child Support Commission | United Kingdom - Northern Ireland | 2 Sep 2016 | BAILII |
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| Scottish Environmental Protection Agency , Re | [2013] ScotCS CSIH_108 | Scottish Court of Session | United Kingdom - Scotland | 12 Dec 2013 | BAILII |
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