Fonecomp Ltd v HMRC 34

[2015] EWCA Civ 39

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

3rd February, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS)	[2024] UKFTT 514	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2024	BAILII
PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant)	[2023] UKFTT 405	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2023	BAILII
Vanrooyen (Elite Prestige Supercars) Ltd v Revenue and Customs (Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT)	[2023] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Mar 2023	BAILII
Jabble v Revenue and Customs (VAT - Missing trader intra-community fraud)	[2023] UKFTT 213	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2023	BAILII
BACHRA v Revenue & Customs (PERSONAL LIABILITY NOTICE - penalty issued to sole director of Co - Co had been assessed to VAT as a result of denial of input tax deduction on Kittel grounds)	[2023] UKFTT 91	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Jan 2023	BAILII	1
Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known)	[2023] UKFTT 211	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2022	BAILII
NEEGUM SHETH SAM GHAZI Revenue & Customs (VAT - PLNs - deliberate inaccuracy penalties after denial of zero rating)	[2022] UKFTT 167	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2022	BAILII	1
Ptgi-Ics Ltd v Revenue & Customs (Procedure)	[2022] UKFTT 20	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2022	BAILII
Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax)	[2020] UKFTT 423	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2020	BAILII	2
Amw Estates Ltd v HMRC	[2020] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2020	BAILII	1
Askaris Information Technology v Revenue & Customs (VAT - denial of credit for input tax on basis that Appellant knew	[2020] UKFTT 247	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jun 2020	BAILII
CCA Distribution Ltd (in administration) v HMRC	[2020] UKFTT 222	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 May 2020	BAILII	5
M &M (Cambridge) LLP v HMRC	[2020] UKFTT 107	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Feb 2020	BAILII	2
Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade)	[2020] UKFTT 76	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2020	BAILII	1
Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT)	[2020] UKFTT 27	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jan 2020	BAILII
Clover Equipment UK Ltd v Revenue & Customs (VAT - INPUT TAX : Other)	[2019] UKFTT 313	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 May 2019	BAILII
Sandhamtrading (t/a Premier Metals Leeds) v Revenue & Customs (VAT - INPUT TAX : Other)	[2019] UKFTT 218	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Apr 2019	BAILII	2
Millennium Energy Trading Ltd v HMRC	[2018] UKFTT 633	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2018	BAILII	5
Taylors Service Centres v Revenue & Customs (VAT - OTHER : Vat - other)	[2018] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Aug 2018	BAILII	1
Synectiv Ltd v HMRC	[2018] UKFTT 92	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Feb 2018	BAILII	1
Atec Associated Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2016] UKFTT 714	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2016	BAILII	1
Ulster Metal Refiners Ltd v Revenue And Customs	[2016] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	20 Jul 2016	BAILII	1
Changtel Solutiions UK Ltd v Revenue and Customs (VAT - INPUT TAX : Other)	[2016] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2016	BAILII
Aircall International v HMRC	[2016] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jun 2016	BAILII	2
Walmley Ash Ltd (formerly Balmoral Ltd) v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2016] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Mar 2016	BAILII	1
Grade One Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2016] UKFTT 159	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Mar 2016	BAILII
Abbott Intrenational Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2016] UKFTT 152	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2016	BAILII
Blue Orange Information Technology Ltd v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments)	[2015] UKFTT 649	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2015	BAILII
AC (Wholesale) Ltd v Revenue & Customs	[2015] UKFTT 457	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Sep 2015	BAILII
Westminister Import & Export Ltd v Her Majesty's Revenue & Customs	[2015] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Sep 2015	BAILII
Ulster Metal Refiners Ltd v Revenue & Customs	[2015] UKFTT 255	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2015	BAILII	2
Couldwell Concrete Flooring Ltd v HMRC	[2015] UKFTT 136	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2015	BAILII	6
HM Revenue and Customs v Citibank NA	[2017] EWCA Civ 1416; [2018] 1 WLR 1524	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Sep 2017	BAILII	30
Secretary of State for Business, Energy and Industrial Strategy v Rosenblatt	[2016] EWHC 2821 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Nov 2016	BAILII	1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Ulster Metal Refiners Ltd v Revenue And Customs	[2016] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	20 Jul 2016	BAILII	1
Changtel Solutiions UK Ltd v Revenue and Customs (VAT - INPUT TAX : Other)	[2016] UKFTT 474	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jul 2016	BAILII
Aircall International v HMRC	[2016] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jun 2016	BAILII	2
Walmley Ash Ltd (formerly Balmoral Ltd) v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2016] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Mar 2016	BAILII	1
Grade One Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2016] UKFTT 159	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Mar 2016	BAILII
Abbott Intrenational Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2016] UKFTT 152	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2016	BAILII
Blue Orange Information Technology Ltd v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments)	[2015] UKFTT 649	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2015	BAILII
AC (Wholesale) Ltd v Revenue & Customs	[2015] UKFTT 457	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Sep 2015	BAILII
Westminister Import & Export Ltd v Her Majesty's Revenue & Customs	[2015] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Sep 2015	BAILII
Ulster Metal Refiners Ltd v Revenue & Customs	[2015] UKFTT 255	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Jun 2015	BAILII	2
Couldwell Concrete Flooring Ltd v HMRC	[2015] UKFTT 136	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2015	BAILII	6
Edgeskill Ltd v HMRC	[2014] UKUT 38	United Kingdom Upper Tribunal	United Kingdom	27 Jan 2014	BAILII	10
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd	[2013] UKSC 15; [2013] 2 All ER 719	United Kingdom Supreme Court	United Kingdom	13 Mar 2013	BAILII	52
Fonecomp Ltd v Revenue & Customs	[2012] UKFTT 102	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Feb 2012	BAILII	2
HM Revenue and Customs v Citibank NA	[2017] EWCA Civ 1416; [2018] 1 WLR 1524	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Sep 2017	BAILII	30
Secretary of State for Business, Energy and Industrial Strategy v Rosenblatt	[2016] EWHC 2821 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	9 Nov 2016	BAILII	1
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

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