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Fortyseven Park Street Ltd v Revenue and Customs (VAT - PENALTIES : Default surcharge)   flag  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 flag 1
Revenue and Customs v Fortyseven Park Street Ltd (Tax) [2018] UKUT 41 United Kingdom Upper Tribunal United Kingdom 12 Feb 2018 BAILII flag 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 flag 11
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 flag 3
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 flag 52
Revenue and Customs v Fortyseven Park Street Ltd (Tax) [2018] UKUT 41 United Kingdom Upper Tribunal United Kingdom 12 Feb 2018 BAILII flag 1
BUPA Hospitals and Goldsborough Developments [2006] ECR I-1685 Europe circa 2006 flag 9

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