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Ltd v The Commissioners Revenue & Customs    

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2012] Euecj C-324/11	[2012] EUECJ C-324/11	Court of Justice of the European Communities	Europe	circa 2012	BAILII		2
Abbey (Manchester) Ltd v HMRC	[2011] UKFTT 90	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jan 2011	BAILII		2
Abbott International Trading Ltd v Revenue & Customs	[2013] UKFTT 504	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Sep 2013	BAILII		1
Ashley v Chief Constable of Sussex Police	[2008] UKHL 25; [2008] 1 AC 962; [2008] 3 All ER 573; [2008] 2 WLR 975	House of Lords	United Kingdom	23 Apr 2008	BAILII		64
BLP	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw		38
Blue Sphere Global Ltd v HMRC	[2009] EWHC 1150	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		14
Brayfal Ltd v HMRC	[2011] UKUT B6	United Kingdom Upper Tribunal	United Kingdom	2 Mar 2011	BAILII		7
Calltel Telecom Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2009] EWHC 1081	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		3
Customs & Excise Commissioners v Thorn Materials Supply Ltd	[1998] UKHL 23; [1998] 3 All ER 342; [1998] 1 WLR 1106	House of Lords	United Kingdom	18 Jun 1998	BAILII		17
Edgeskill Ltd v HMRC	[2014] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	27 Jan 2014	BAILII		10
Fonecomp Ltd v HMRC	[2013] UKUT 599	United Kingdom Upper Tribunal	United Kingdom	5 Dec 2013	BAILII		8
GSM Export Ltd v HMRC	[2012] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2012	BAILII		4
H T Purser Ltd v Revenue and Customs Commissioners	[2011] UKFTT 860	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2011	BAILII		11
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
HMRC v Hok Ltd	[2012] UKUT 363	United Kingdom Upper Tribunal	United Kingdom	23 Oct 2012	BAILII		397
Kittel (Taxation)	[2006] EUECJ C-439/04	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		3
HMRC v Livewire and Olympia	[2009] EWHC 15	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		8
LVK - 56 Eood	[2013] EUECJ C-643/11	Court of Justice of the European Communities	Europe	31 Jan 2013	BAILII		2
McCarthy & Stone (Developments) Ltd v HMRC &nbsp	[2014] UKUT 197	United Kingdom Upper Tribunal	United Kingdom	19 Feb 2014	BAILII		10
Megtian Ltd (in administration) v HMRC	[2010] EWHC 18	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		3
R (Nukajam) v SSHD	[2010] EWHC 20	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
Mobile Export 365 Ltd and Shelford (IT) Ltd v HMRC	[2010] UKFTT 367	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2010	BAILII		6
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
Optigen	[2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		54
Pétér D vid v Nemzeti Adó-és V mhivatal Dél-dun ntúli Region lis Adó F ő igazgatós ga	[2012] EUECJ C-80/11	Court of Justice of the European Communities	Europe	21 Jun 2012	BAILII		7
Pars Technology Ltd v Revenue & Customs	[2011] UKFTT 9	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Dec 2010	BAILII		5
Powa (Jersey) Ltd v HMRC	[2012] UKUT 50	United Kingdom Upper Tribunal	United Kingdom	8 Feb 2012	BAILII		38
Powa (Jersey) Ltd v HMRC	[2013] EWCA Civ 225	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jan 2013	BAILII		7
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
Reventhi Shah (Administratrix of the Estate of Naresh Shah Deceased) v Kelly Anne Gale; Kelly Anne Gale v Jason Grant, Mark Young, Paul Hilton, Samantha Easton	[2005] EWHC 1087 (QB)	High Court of England and Wales	United Kingdom - England and Wales	27 May 2005	BAILII		18
Robert Gordon s College v Customs and Excise Commissioners	[1996] 1 WLR 2001		United Kingdom	circa 2001	LexisNexis / Westlaw		1
Stroy trans EOOD v Direktor na Direktsia	[2013] EUECJ C-642/11	Court of Justice of the European Communities	Europe	31 Jan 2013	BAILII		1
Tarlo Worldwide Ltd v Revenue and Customs Commissioners	[2012] UKFTT 85	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jan 2012	BAILII		1
Ubs AG v HMRC	[2010] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2010	BAILII		5