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Open University v Revenue and Customs Commissioners   flag  1

[2013] UKFTT 326
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
3rd June, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SAE Education Ltd v Revenue & Customs [2014] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2014 BAILII flag 2

Legislation Cited

Legislation Name Provision
Finance Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HM Revenue and Customs v InsurancewideCom Services Ltd [2010] EWCA Civ 422; [2010] BVC 606 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Apr 2010 BAILII flag 12
University of Cambridge v HMRC [2009] EWHC 434 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
[2008-09] v & DR 579 [2008-09] V & DR 579 United Kingdom circa 2008 flag 1
JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies [2007] EUECJ C-363/05; [2007] ECR I-5517 Court of Justice of the European Communities Europe 28 Jun 2007 BAILII flag 30
Owners of the Sitarem v Owners and/or Demise Charterers of the Spirit [2001] EWCA Civ 1882; [2001] 2 Lloyds Rep 107; [2001] 2 All ER (Comm) 837; [2001] All ER (D) 143; [2002] 1 WLR 1674; [2001] STI 1771; [2002] BTC 5088; [2002] BVC 220 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Dec 2001 BAILII flag 27
Commission v Netherlands [1987] EUECJ C-235/85; [1988] 2 CMLR 91; [1987] ECR 1471 Court of Justice of the European Communities Europe 26 Mar 1987 BAILII flag 60
Open University v HM Customs and Excise [1982] VATTR 29 United Kingdom circa 1982 flag 2

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