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Manhattan Systems Ltd v HMRC 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
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
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		1
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		1
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		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		5
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
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		3

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Banbury Visionplus Ltd	[2006] EWHC 1024	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII		4
CPC Group Ltd	[2009] EWHC 3204	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		2
Gardner & Co v Revenue & Customs	[2011] UKFTT 470	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jul 2011	BAILII		4
Gayle (t/a Photogen Promo Music Adverts Ltd and Photogen PMA Ltd)	[2017] UKFTT 211	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2017	BAILII		3
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
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
Vaughan	[2008] UKVAT V20547	VAT & Duties Tribunals	United Kingdom	25 Jan 2008	BAILII		2

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