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AN Checker Heating & Service Engineers v HMRC   flag  4

[2013] UKFTT 506
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
24th September, 2013

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Oise Ltd v Revenue & Customs (Value Added Tax - Exemption) [2016] UKFTT 749 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2016 BAILII flag 1
Revenue And Customs v Colaingrove Ltd [2015] UKUT 80 United Kingdom Upper Tribunal United Kingdom 10 Mar 2015 BAILII flag 2
Envoygate (Installations)Ltd & Richvale Ltd v Revenue & Customs [2014] UKFTT 221 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2014 BAILII flag 1
Colaingrove Ltd v Commissioners for Her Majesty s Revenue and Customs [2017] EWCA Civ 332 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 May 2017 BAILII flag 5

Legislation Cited

Legislation Name Provision
Finance Act 1995 s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commission v France [2001] EUECJ C-481/98; [2001] ECR I-3369 Court of Justice of the European Communities Europe 3 May 2001 BAILII flag 29
CPP [1999] ECR I-973 Europe circa 1999 flag 88
Oise Ltd v Revenue & Customs (Value Added Tax - Exemption) [2016] UKFTT 749 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Nov 2016 BAILII flag 1
Revenue And Customs v Colaingrove Ltd [2015] UKUT 80 United Kingdom Upper Tribunal United Kingdom 10 Mar 2015 BAILII flag 2
Envoygate (Installations)Ltd & Richvale Ltd v Revenue & Customs [2014] UKFTT 221 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2014 BAILII flag 1
Director General, Mauritius Revenue Authority v Central Water Authority [2013] UKPC 4 Privy Council United Kingdom 7 Feb 2013 BAILII flag 5
WS Morrison Supermarkets Ltd v HMRC [2012] UKFTT 366 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2012 BAILII flag 4
Colaingrove Ltd v HMRC [2012] UKFTT 116 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2012 BAILII flag 1
Inco Europe Ltd v First Choice Distribution (a firm) [2000] UKHL 15; [2000] 2 All ER 109; [2000] 1 WLR 586; [2000] 1 All ER (Comm) 674; [2000] BLR 259; [2000] 1 Lloyds Rep 467; 74 Con LR 55 House of Lords United Kingdom 9 Mar 2000 BAILII flag 315
Colaingrove Ltd v Commissioners for Her Majesty s Revenue and Customs [2017] EWCA Civ 332 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 May 2017 BAILII flag 5

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