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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| British Telecommunications Plc v R & C Comrs | [2023] UKUT 122 | United Kingdom Upper Tribunal | United Kingdom | 30 May 2023 | BAILII |
|
 3 |
| British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has | [2020] UKFTT 278 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jun 2020 | BAILII |
|
|
| British Telecommunications plc v HMRC | [2023] EWCA Civ 1412 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 4 Dec 2023 | BAILII |
|
2 |
| British Telecommunications Plc v Revenue and Customs (Rev 1) | [2021] EWHC 1095 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 28 Apr 2021 | BAILII |
|
2 |
| Legislation Name | Provision |
| Finance Act 1978 | s12, s22 |
| Finance Act 1989 | s24 |
| Finance Act 1997 | s39, s47, s80 |
| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| British Telecommunications Plc v R & C Comrs | [2023] UKUT 122 | United Kingdom Upper Tribunal | United Kingdom | 30 May 2023 | BAILII |
|
3 |
| British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has | [2020] UKFTT 278 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jun 2020 | BAILII |
|
|
| HMRC v Gmac UK Plc BT Plc v HMRC | [2012] UKUT 279 | United Kingdom Upper Tribunal | United Kingdom | 3 Aug 2012 | BAILII |
|
5 |
| Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same | [2008] UKHL 2 | House of Lords | United Kingdom | 23 Jan 2008 | BAILII |
|
74  |
| 2 Act 2005 |
|
United Kingdom | circa 2005 |
|
46 |
||
| [1986] QB 401 |
|
United Kingdom | circa 1986 | LexisNexis / Westlaw |
|
33 |
|
| [1975] Ch 358 |
|
Court of Chancery | United Kingdom | circa 1975 | LexisNexis / Westlaw |
|
14 |
| British Telecommunications plc v HMRC | [2023] EWCA Civ 1412 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 4 Dec 2023 | BAILII |
|
2 |
| British Telecommunications Plc v Revenue and Customs (Rev 1) | [2021] EWHC 1095 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 28 Apr 2021 | BAILII |
|
2 |
| Gmac UK v HMRC | [2016] EWCA Civ 1015 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 25 Oct 2016 | BAILII |
|
8 |
| Leeds City Council v HMRC | [2015] EWCA Civ 1293 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Dec 2015 | BAILII |
|
19 |
| Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners |
[2014] EWCA Civ 684; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 22 May 2014 | BAILII |
|
14 |
| British Telecommunications plc v HMRC | [2014] EWCA Civ 433 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 11 Apr 2014 | BAILII |
|
15 |