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Standard Chartered plc v Revenue and Customs Comrs   flag  7

[2014] UKFTT 316
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
31st March, 2014

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies) [2023] UKFTT 44 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2023 BAILII flag
Virgin Media Ltd v Revenue & Customs (VALUE ADDED TAX - payment handling charges) [2020] UKFTT 30 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2020 BAILII flag
Lloyds Banking Group plc v HMRC [2019] EWCA Civ 485 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Mar 2019 BAILII flag 1
Taylor Clark Leisure plc v Revenue and Customs Commissioners [2018] UKSC 35; [2018] 1 WLR 3803 United Kingdom Supreme Court United Kingdom 11 Jul 2018 BAILII flag 9
Taylor Clark Leisure Plc v HM Revenue and Customs [2016] ScotCS CSIH_54 Scottish Court of Session United Kingdom - Scotland 14 Jul 2016 BAILII flag
Gala Leisure Ltd v HMRC [2015] UKFTT 516 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Oct 2015 BAILII flag 2
Taylor Clark Leisure PLC & Revenue and Customs Against a Decision of and Refusal of Leave To Appeal by the Upper Tribunal (Tax and Chancery Chamber) [2015] ScotCS CSIH_40 Scottish Court of Session United Kingdom - Scotland 26 May 2015 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1986 s29, s43

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chubb Ltd v Revenue & Customs [2013] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Oct 2013 BAILII flag 2
[2013] All Er (D) 265 [2013] All ER (D) 265 United Kingdom circa 2013 LexisNexis flag 1
European Commission v Kingdom of Sweden (Case C-480/10) [2013] All ER (D) 62 United Kingdom circa 2013 LexisNexis flag 1
van der Steen [2007] ECR I-8863 Europe circa 2007 flag 2
Germany GmbH v Bundesrepublik Deutschland (Joined Cases C-392/04 and C-422/04) [2007] 1 CMLR 305 Europe circa 2007 flag 2
Wine World Handels GmbH v Abgabenberufungskommission (Case C-147/01) [2005] All ER (EC) 224 Europe circa 2005 LexisNexis flag 7
Preston v Wolverhampton Healthcare NHS Trust (Case C-78/98) [2001] 2 AC 415; [2000] ECR I-3201 United Kingdom circa 2000 LexisNexis / Westlaw flag 12
Canary Wharf Ltd v Customs and Excise Commissioners [1996] V & DR 323 United Kingdom circa 1996 flag 2
Ex parte Else [1993] QB 534 United Kingdom circa 1993 LexisNexis / Westlaw flag 119
Kingfisher plc [1991] VATTR 47 United Kingdom circa 1991 flag 3
[1990] Ecr i-4135 [1990] ECR I-4135 Europe circa 1990 flag 325
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Just [1980] EUECJ R-68/79; [1981] 2 CMLR 714; [1980] ECR 501 Court of Justice of the European Communities Europe 27 Feb 1980 BAILII flag 36
Denkavit italiana [1980] ECR 1205 Europe circa 1980 flag 53
East End Dwellings Co Ltd v Finsbury Borough Council [1952] AC 109 United Kingdom circa 1952 LexisNexis / Westlaw flag 123

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