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Volkswagen Financial Services (UK) Ltd v HMRC 9

[2015] EWCA Civ 832

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

28th July, 2015

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
JDL International Leasing Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2017] UKFTT 329	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2017	BAILII
Cottingham Park Lodges Ltd v Revenue and Customs (VAT - CONSIDERATION : Other)	[2017] UKFTT 10	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Dec 2016	BAILII
Durham Cathedral	[2016] UKFTT 750	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Nov 2016	BAILII		3
Temple Finance and Temple Retail v HMRC	[2016] UKFTT 41	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jan 2016	BAILII		5
Bedale Golf Club Ltd v Revenue & Customs	[2015] UKFTT 446	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Sep 2015	BAILII		1
VWFS	[2017] UKSC 26	United Kingdom Supreme Court	United Kingdom	5 Apr 2017	BAILII		4
Revenue and Customs v Temple Finance Ltd (VAT)	[2017] UKUT 315	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2017	BAILII		2
Vehicle Control Services Ltd v Revenue And Customs	[2016] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	13 Jul 2016	BAILII		2
Revenue And Customs v Frank A Smart & Son Ltd	[2016] UKUT 121	United Kingdom Upper Tribunal	United Kingdom	18 Mar 2016	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Bedale Golf Club Ltd v Revenue & Customs	[2015] UKFTT 446	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Sep 2015	BAILII		1
St Helen s School Northwood Ltd v Revenue and Customs Commissioners	[2006] EWHC 3306	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII		4
VWFS	[2017] UKSC 26	United Kingdom Supreme Court	United Kingdom	5 Apr 2017	BAILII		4
Revenue and Customs v Temple Finance Ltd (VAT)	[2017] UKUT 315	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2017	BAILII		2
Vehicle Control Services Ltd v Revenue And Customs	[2016] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	13 Jul 2016	BAILII		2
Revenue And Customs v Frank A Smart & Son Ltd	[2016] UKUT 121	United Kingdom Upper Tribunal	United Kingdom	18 Mar 2016	BAILII
HMRC v Volkswagen Financial Services (UK) Ltd	[2012] UKUT 394	United Kingdom Upper Tribunal	United Kingdom	12 Nov 2012	BAILII		4
Commission v France	[1988] ECR 4797		Europe	circa 1988			38
Tets Haskovo Ad	[2012] ECR 1		Europe	circa 2012			1
[1995] Ecr i-1883	[1995] ECR I-1883		Europe	circa 1995			67
Investrand BV v Staatssecretaris van Financiën	[2007] ECR 1315		Europe	circa 2007			3

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