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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| BlueCrest Capital Management (UK) LLP v Revenue & Customs (PAYE and NICs - salaried members legislation) | [2023] UKUT 232 | United Kingdom Upper Tribunal | United Kingdom | 18 Sep 2023 | BAILII |
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| Airline Placement Ltd, R (On the Application Of) v Commissioners for His Majesty's Revenue and Customs | [2023] EWHC 1191 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 19 May 2023 | BAILII |
|
1 |
| Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?) | [2023] UKFTT 315 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Mar 2023 | BAILII |
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| Pa092782019 | [2022] UKAITUR PA092782019 | United Kingdom | 24 Feb 2022 | BAILII |
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| IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself) | [2022] UKFTT 47 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Feb 2022 | BAILII |
|
1 |
| Vieira Ltd v O'Donagain (Approved) | [2021] IECA 334 | Irish Competition Authority | Republic of Ireland | 15 Dec 2021 | BAILII |
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2 |
| R (on the application of S &S Consulting Services (UK) Ltd v HMRC | [2021] EWHC 3174 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 26 Nov 2021 | BAILII |
|
3 |
| Hu106532018 | [2021] UKAITUR HU106532018 | United Kingdom | 21 Jun 2021 | BAILII |
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| DC000572020 | [2020] UKAITUR DC000572020 | United Kingdom | 17 Nov 2020 | BAILII |
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| Hu195192018 | [2020] UKAITUR HU195192018 | United Kingdom | 26 Oct 2020 | BAILII |
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| AA (Nigeria) v Secretary of State for the Home Department |
[2020] EWCA Civ 1296; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 9 Oct 2020 | BAILII |
|
140 |
| RT Rate Ltd | [2020] UKFTT 392 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Oct 2020 | BAILII |
|
1 |
| Newey v Revenue & Customs (VAT - Abuse of Law doctrine) | [2020] UKFTT 366 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Sep 2020 | BAILII |
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| Ingenious Construction Ltd, R (On the Application Of) v The Commissioners for HM Revenue and Customs | [2020] EWHC 2255 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 18 Aug 2020 | BAILII |
|
5 |
| AB (preserved FtT findings; Wisniewski principles) Iraq |
[2020] UKUT 268; |
United Kingdom Upper Tribunal | United Kingdom | 11 Aug 2020 | BAILII |
|
31 |
| Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business) | [2020] UKFTT 516 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Jun 2020 | BAILII |
|
1 |
| 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 |
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| Snow Factor Ltd, Snow Factor Training Ltd v Revenue & Customs (VAT - burden of proof on appellant) | [2019] UKFTT 664 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Oct 2019 | BAILII |
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| American Express Services Europe Ltd v Revenue and Customs Commissioners | [2019] UKFTT 548 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Aug 2019 | BAILII |
|
3 |
| DB v General Medical Council |
[2018] EWCA Civ 1497; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 28 Jun 2018 | BAILII |
|
3 |
| HMRC v Newey (t/a Ocean Finance) | [2018] EWCA Civ 791 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Apr 2018 | BAILII |
|
8 |
| Revenue and Customs Commissioners v Honeywell Analytics Ltd | [2018] EWCA Civ 579 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Mar 2018 | BAILII |
|
4 |
| Easynet Global Services Ltd, Re | [2018] EWCA Civ 10 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 18 Jan 2018 | BAILII |
|
1 |
| ING Intermediate Holdings Ltd v HMRC | [2017] EWCA Civ 2111 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 13 Dec 2017 | BAILII |
|
3 |
| Degorce v HMRC |
[2017] EWCA Civ 1427; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Oct 2017 | BAILII |
|
19 |
| HM Revenue and Customs v Citibank NA |
[2017] EWCA Civ 1416; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 29 Sep 2017 | BAILII |
|
30 |
| Revenue and Customs v Temple Finance Ltd (VAT) | [2017] UKUT 315 | United Kingdom Upper Tribunal | United Kingdom | 4 Aug 2017 | BAILII |
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2 |
| Jamaica Public Service Co Ltd v The All Island Electricity Appeal Tribunal | [2017] UKPC 20 | Privy Council | United Kingdom | 6 Jul 2017 | BAILII |
|
2 |
| Zheng v Secretary of State for the Home Department | [2017] ScotCS CSIH_41 | Scottish Court of Session | United Kingdom - Scotland | 30 Jun 2017 | BAILII |
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| Honeywell Analytics Ltd v Revenue and Customs (CUSTOMS DUTY) | [2017] UKUT 61 | United Kingdom Upper Tribunal | United Kingdom | 10 Mar 2017 | BAILII |
|
1 |
| Ittihadieh v 5-11 Cheyne Gardens RTM Co Ltd |
[2017] EWCA Civ 121; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Mar 2017 | BAILII |
|
25 |
| Totel Ltd v Revenue And Customs | [2016] EWCA Civ 1310 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Dec 2016 | BAILII |
|
1 |
| Degorce v HMRC | [2016] UKFTT 429 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jun 2016 | BAILII |
|
2 |
| Pattullo v HMRC | [2016] UKUT 270 | United Kingdom Upper Tribunal | United Kingdom | 14 Jun 2016 | BAILII |
|
28 |
| Miesegaes | [2016] UKFTT 375 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 May 2016 | BAILII |
|
4 |
| University of Huddersfield Higher Education Corporation v Revenue and Customs Comrs | [2016] EWCA Civ 440 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 12 May 2016 | BAILII |
|
2 |
| Starbev GP Ltd v Interbrew Central European Holdings BV (Rev 1) | [2016] EWCA Civ 449 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 11 May 2016 | BAILII |
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| Revenue & Customs v SAE Education Ltd | [2016] UKUT 193 | United Kingdom Upper Tribunal | United Kingdom | 25 Apr 2016 | BAILII |
|
3 |
| Associated Newspapers Ltd v Revenue & Customs (VAT - INPUT TAX : Other) | [2015] UKFTT 409 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Aug 2015 | BAILII |
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|
| Legislation Name | Provision |
| European Communities Act 1972 | s2 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| FII Group Test Claimants v HMRC |
|
United Kingdom | circa 2014 | LexisNexis / Westlaw |
|
14 |
|
| Pendragon plc v HMRC | [2013] EWCA Civ 868 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Jul 2013 | BAILII |
|
6 |
| R (Jones) v First-tier Tribunal (Social Entitlement Chamber) |
[2013] UKSC 19; |
United Kingdom Supreme Court | United Kingdom | 17 Apr 2013 | BAILII |
|
142 |
| FII Group Litigation v Revenue and Customs Commissioners |
[2012] UKSC 19; |
United Kingdom Supreme Court | United Kingdom | 23 May 2012 | BAILII |
|
67 |
| HMRC v Pendragon | [2012] UKUT 90 | United Kingdom Upper Tribunal | United Kingdom | 15 Mar 2012 | BAILII |
|
5 |
| Pendragon Plc v Revenue & Customs | [2009] UKFTT 192 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 Jul 2009 | BAILII |
|
2 |
| Procter & Gamble UK v Revenue and Customs Commissioners |
[2009] EWCA Civ 407; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 May 2009 | BAILII |
|
53 |
| Lawson v Serco Ltd; Botham v Ministry of Defence; Crofts v Veta Ltd |
[2006] UKHL 3; |
House of Lords | United Kingdom | 26 Jan 2006 | BAILII |
|
112 |
| Jyske Finans |
[2005] EUECJ C-280/04; |
Court of Justice of the European Communities | Europe | 8 Dec 2005 | BAILII |
|
31 |
| Eichsfelder Schlachtbetrieb (Agriculture) | [2005] EUECJ C-515/03 | Court of Justice of the European Communities | Europe | 21 Jul 2005 | BAILII |
|
1 |
| Davies Attbrook (Chemists) Ltd v Benchmark Group plc |
|
United Kingdom | circa 2005 | LexisNexis |
|
5 |
|
| Moyna v Secretary of State for Work and Pensions |
[2003] UKHL 44; |
House of Lords | United Kingdom | 31 Jul 2003 | BAILII |
|
122 |
| Mirror Group plc v Customs and Excise Commissioners |
[2001] EWCA Civ 947; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 18 Jul 2001 | BAILII |
|
40 |
| Emsland-Stà rke |
[2000] EUECJ C-110/99; |
Court of Justice of the European Communities | Europe | 14 Dec 2000 | BAILII |
|
70 |
| [1997] Si 1997/1615 |
|
United Kingdom | circa 1997 |
|
2 |
||
| BLP |
|
United Kingdom | circa 1996 | LexisNexis / Westlaw |
|
38 |
|
| [1995] Si 1995/1268 |
|
United Kingdom | circa 1995 |
|
6 |
||
| [1992] Si 1992/3222 |
|
United Kingdom | circa 1992 |
|
15 |
||
| [1992] Si 1992/3122 |
|
United Kingdom | circa 1992 |
|
2 |
||
| Hong Kong Trade Development Council |
|
Europe | circa 1982 |
|
15 |
||
| Edwards v Bairstow |
[1955] UKHL 3; |
House of Lords | United Kingdom | 25 Jul 1955 | BAILII |
|
1132 |