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Massey (t/a Hilden Park Partnership) v Revenue & Customs 5

[2013] UKFTT 391

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

16th July, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Snow Factor Ltd, Snow Factor Training Ltd v Revenue & Customs (VAT - burden of proof on appellant)	[2019] UKFTT 664	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Oct 2019	BAILII
Stoke By Nayland Golf and Leisure Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Sport and physical education)	[2017] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2017	BAILII		1
Park LLP v HMRC	[2017] UKFTT 217	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2017	BAILII		3
Electrical Environmental Services Ltd v Revenue & Customs	[2014] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jan 2014	BAILII		3
E C Behague v Revenue & Customs	[2013] UKFTT 647	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Nov 2013	BAILII

Legislation Cited

Legislation Name	Provision
1972 Act (Vic)
Finance Act 1972	s40

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v Pendragon	[2012] UKUT 90	United Kingdom Upper Tribunal	United Kingdom	15 Mar 2012	BAILII		5
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
HM Revenue and Customs v The Atrium Club Ltd	[2010] EWHC 970	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
Lower Mill Estate Ltd v HMRC	[2010] UKUT 463	United Kingdom Upper Tribunal	United Kingdom	circa 2010	BAILII		8
Barnett (t/a Burghill Valley Golf Club) v Revenue & Customs	[2009] UKFTT 119	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2009	BAILII		2
Messenger Leisure Developments v HMRC	[2005] EWCA Civ 648	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 May 2005	BAILII		5

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