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Walmley Ash Ltd (formerly Balmoral Ltd) v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) 1

[2016] UKFTT 160

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

7th March, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Official Receiver v Kelly (Re Walmley Ash Ltd and Co Directors Disqualification Act 1986)	[2023] EWHC 1181 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	18 May 2023	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
GSM Export (UK) Ltd v RCC	[2014] UKUT 529	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2014	BAILII		8
O'Cathail v Transport for London	[2013] EWCA Civ 21; [2013] ICR 614; [2013] IRLR 310	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jan 2013	BAILII		42
Dhillon v Asiedu	[2012] EWCA Civ 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jul 2012	BAILII		20
Terluk v Berezovsky	[2010] EWCA Civ 1345	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Nov 2010	BAILII		41
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
Megtian Ltd (in administration) v HMRC	[2010] EWHC 18	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		3
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
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
Megtian Ltd v Revenue & Customs	[2008] UKVAT V20894	VAT & Duties Tribunals	United Kingdom	11 Dec 2008	BAILII		4
B (Children) (Care Proceedings: Standard of Proof), Re	[2008] UKHL 35; [2009] 1 AC 11; [2008] 4 All ER 1; [2008] 3 WLR 1; [2008] All ER (D) 134; [2008] Fam Law 837	House of Lords	United Kingdom	11 Jun 2008	BAILII		980
Balmoral Ltd v Revenue & Customs	[2008] UKVAT V20677	VAT & Duties Tribunals	United Kingdom	14 May 2008	BAILII		1
Calltel Telecom Ltd v HMRC	[2007] UKVAT V20266; [2007] BVC 2544	VAT & Duties Tribunals	United Kingdom	20 Jul 2007	BAILII		14
DPP v Smith	[2006] EWHC 94	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII
Balmoral Ltd v Revenue and Customs	[2005] UKVAT V19233	VAT & Duties Tribunals	United Kingdom	25 Aug 2005	BAILII		1
Teinaz v Wandsworth London Borough Council	[2002] EWCA Civ 1040; [2002] IRLR 721; [2002] ICR 1471; [2002] Emp LR 1107; [2002] Times 21	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Jul 2002	BAILII		106

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