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Fortyseven Park Street Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge) 2

[2016] UKFTT 569

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

United Kingdom

12th August, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply)	[2021] UKFTT 477	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2021	BAILII		1
Revenue and Customs v Fortyseven Park Street Ltd (Tax)	[2018] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2018	BAILII		1

Legislation Cited

Legislation Name	Provision
Constitution

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Reed Employment Ltd v HMRC	[2011] UKFTT 200	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2011	BAILII		11
BUPA Hospitals and Goldsborough Developments	[2006] ECR I-1685		Europe	circa 2006			9
Acrylux Ltd v Commissioners for Her Majesty's Revenue & Customs	[2009] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Sep 2009	BAILII		3
CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply)	[2021] UKFTT 477	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2021	BAILII		1
Revenue and Customs v Fortyseven Park Street Ltd (Tax)	[2018] UKUT 41	United Kingdom Upper Tribunal	United Kingdom	12 Feb 2018	BAILII		1

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