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VWFS 4

United Kingdom Supreme Court

United Kingdom

5th April, 2017

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Hippodrome Casino Ltd (VAT - recovery of residual input tax - whether FtT erred in failing to determine whether there was a dual use of taxable supplies of entertainment and hospitality also for the non-taxable supplies of gaming in the casino)	[2024] UKUT 27	United Kingdom Upper Tribunal	United Kingdom	29 Jan 2024	BAILII
HIPPODROME CASINO Ltd v Revenue & Customs (VAT - Partial exemption - Recovery of residual input tax)	[2022] UKFTT 110	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2022	BAILII		1
Dynamic People Ltd v Revenue and Customs (VAT - INPUT TAX : Partial exemption)	[2018] UKFTT 87	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Feb 2018	BAILII
Revenue and Customs v Temple Finance Ltd (VAT)	[2017] UKUT 315	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2017	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Volkswagen Financial Services (UK) Ltd v HMRC	[2015] EWCA Civ 832	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2015	BAILII		9
Banbury Visionplus Ltd	[2006] EWHC 1024	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII		4
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104

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