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HMRC v Smart Price Midlands Ltd     7

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ASPIRE IN THE COMMUNITY SERVICES Ltd v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT)	[2024] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Feb 2024	BAILII
RD Utilities Ltd v Revenue & Customs (PROCEDURE : Disclosure - whether Tribunal should exercise discretion to order disclosure)	[2022] UKFTT 347	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Sep 2022	BAILII
HARE WINES Ltd v Revenue & Customs (EXCISE DUTY -- Approval to carry on a controlled activity Alcoholic Liquor Duties Act 1979, s 88C)	[2022] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jun 2022	BAILII		1
Hare Wines Ltd v Revenue & Customs	[2019] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Aug 2019	BAILII		1
HMRC v Smart Price Midlands Ltd	[2019] EWCA Civ 841; [2019] 1 WLR 5070	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 May 2019	BAILII		20
Universal Cycles Ltd v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 564	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Sep 2018	BAILII		1
Burnikell v Revenue and Customs (PROCEDURE : Other)	[2018] UKFTT 140	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Mar 2018	BAILII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[2017] Ukut 0465	[2017] UKUT 0465	United Kingdom Upper Tribunal	United Kingdom	circa 2017	BAILII		1
HMRC v Citibank NA, E Buyer UK Ltd	[2017] EWCA 1416	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2017	BAILII		18
HMRC v Ingenious Games	[2014] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2014	BAILII		19
Soca v Namli	[2011] EWCA Civ 411	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Mar 2011	BAILII		1
Serious Organised Crime Agency v Namli	[2011] EWCA Civ 495	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2011	BAILII		1
Goldman Sachs International v HM Revenue and Customs Commissioners	[2009] UKUT 290; [2010] BTC 1501	United Kingdom Upper Tribunal	United Kingdom	23 Dec 2009	BAILII		14
R(Al35 Sweady) v Secretary of State for Defence (No2)	[2009] EWCA 2387	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2009	BAILII		1
Walbrook Trustee (Jersey) Ltd v Fattal	[2008] EWCA Civ 427; [2008] All ER (D) 109	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Mar 2008	BAILII		73
AH (Sudan) v Secretary of State for the Home Department	[2007] UKHL 49; [2008] 1 AC 678; [2008] 4 All ER 190; [2007] 3 WLR 832; [2007] All ER (D) 218; [2008] INLR 100; [2008] Imm AR 289; [2007] HL 49	House of Lords	United Kingdom	14 Nov 2007	BAILII		458
Tweed v Parades Commission for Northern Ireland	[2006] UKHL 53; [2007] 1 AC 650; [2006] 3 All ER 1222; [2007] 2 WLR 1; [2006] All ER (D) 175; (2006) 22 BHRC 92	House of Lords	United Kingdom	circa 2006	BAILII		111
Gora v Customs and Excise Commissioners	[2003] EWCA Civ 525; [2004] QB 93; [2003] 3 WLR 160; [2003] All ER (D) 208	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2003	BAILII		200
Cooke v Secretary of State for Social Security	[2001] EWCA Civ 734; [2002] 3 All ER 279; [2001] All ER (D) 175	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Apr 2001	BAILII		122
Abdi and Gawe	[1996] UKHL 9; [1996] 1 All ER 641; [1996] 1 WLR 298; [1996] Imm AR 288; [1996] 3 CHRLD 373	House of Lords	United Kingdom	circa 1996	BAILII		60