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Manhattan Systems Ltd v HMRC   flag  7

[2017] UKFTT 862
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th December, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 5
Millennium Energy Trading Ltd v HMRC [2018] UKFTT 633 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2018 BAILII flag 5
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 flag 3
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 flag 1
Impact Contracting Solutions Ltd v Revenue & Customs (PROCEDURE : application for expedition) [2019] UKFTT 646 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2019 BAILII flag 1
Elphysic Ltd v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs)) [2024] UKFTT 291 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Morgan Drinks Ltd v Revenue & Customs (Procedure - Mtic - Alcohol Wholesalers Approval Scheme) [2018] UKFTT 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2018 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
CPC Group Ltd [2009] EWHC 3204 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 2
Vaughan [2008] UKVAT V20547 VAT & Duties Tribunals United Kingdom 25 Jan 2008 BAILII flag 2
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 flag 1
Impact Contracting Solutions Ltd v Revenue & Customs (PROCEDURE : application for expedition) [2019] UKFTT 646 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Oct 2019 BAILII flag 1
Elphysic Ltd v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs)) [2024] UKFTT 291 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2024 BAILII flag
Morgan Drinks Ltd v Revenue & Customs (Procedure - Mtic - Alcohol Wholesalers Approval Scheme) [2018] UKFTT 386 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2018 BAILII flag
Thames Wines Ltd v Revenue and Customs Commissioners [2017] EWHC 452 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag

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