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HMRC v Elbrook (Cash & Carry) Ltd   flag  10

[2017] UKUT 181; [2017] BVC 514
United Kingdom Upper Tribunal
United Kingdom
10th May, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SC BUSINESS GATEWAY LTD v Revenue & Customs (HARDSHIP - Whether the Appellant would suffer hardship if required to pay or deposit the amount of the assessment prior to a substantive hearing) [2024] UKFTT 140 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2024 BAILII flag
Massala Exotic Ltd v Revenue And Customs (VAT- hardship application by the first appellant) [2023] UKFTT 621 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jul 2023 BAILII flag
ABA Motors Ltd v Revenue and Customs (VAT - hardship application - application granted) [2023] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 May 2023 BAILII flag
Patel v HMRC [2023] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Feb 2023 BAILII flag 2
RELIABLE SHIPPING Ltd v Revenue & Customs (EXCISE DUTY - hardship applications - security not payment - whether Ferrazzini binding - yes) [2023] UKFTT 45 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jan 2023 BAILII flag
QN Hotels Ltd v Revenue & Customs (VAT - hardship application) [2020] UKFTT 262 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Jun 2020 BAILII flag
NT Ada Ltd v HMRC [2019] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2019 BAILII flag 6
Potts v Revenue & Customs (VAT - REGISTRATION : Liability for) [2019] UKFTT 229 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag
Snow Factor Ltd v Revenue and Customs (VALUE ADDED TAX application under section 85B of VATA 1994) [2019] UKUT 77 United Kingdom Upper Tribunal United Kingdom 8 Mar 2019 BAILII flag
Elbrook (Cash and Carry) Ltd v Revenue and Customs (PROCEDURE : Other) [2017] UKFTT 650 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Aug 2017 BAILII flag 1

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