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HMRC v Coal Staff Superannuation Scheme Trustees Ltd     2

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Northumbria Healthcare Nhs Foundation Trust v Revenue & Customs (Value Added Tax - whether supply of car parking services by NHS Foundation Trust an 'economic activity')	[2021] UKFTT 71	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Mar 2021	BAILII		2
Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd	[2022] UKSC 10	United Kingdom Supreme Court	United Kingdom	27 Apr 2022	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2007] 2 CMLR 1111	[2007] 2 CMLR 1111; [2007] ECR I-2647		Europe	circa 2007			34
Bachmann v Belgium	[1992] ECR I-276		Europe	circa 1992			1
Cadbury Schweppes plc v Inland Revenue Commissioners	[2007] Ch 30; [2006] 3 WLR 890; [2006] All ER (D) 48	Court of Chancery	United Kingdom	circa 2007	LexisNexis / Westlaw		5
Case C-628/15 Trustees of the BT Pension Scheme v Revenue and Customs Commissioners	[2018] Ch 230	Court of Chancery	United Kingdom	circa 2018	LexisNexis / Westlaw		2
Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (Tax)	[2018] UKUT 152	United Kingdom Upper Tribunal	United Kingdom	16 May 2018	BAILII		2
Comateb	[1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649	Court of Justice of the European Communities	Europe	14 Jan 1997	BAILII		43
Commission v Spain	[2009] ECR I-9735		Europe	circa 2009			4
Damseaux	[2009] ECR I-6823		Europe	circa 2009			7
Fii (Cjeu) 1	[2012] 2 AC 436		United Kingdom	circa 2012	LexisNexis / Westlaw		15
FII Group Litigation v Revenue and Customs Commissioners	[2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337	United Kingdom Supreme Court	United Kingdom	23 May 2012	BAILII		67
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] EWHC 714	High Court of England and Wales	United Kingdom - England and Wales	circa 2008	BAILII
Ghaidan v Godin-Mendoza	[2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17	House of Lords	United Kingdom	21 Jun 2004	BAILII		591
Hoechst	[2001] Ch 620; [2001] 2 WLR 1497	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		44
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2)	[1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1	House of Lords	United Kingdom	18 Nov 1999	BAILII		38
In re S (Minors) (Care Order: Implementation of Care Plan)	[2002] UKHL 10; [2002] 2 AC 291; [2002] 2 All ER 192; [2002] 2 WLR 720; [2002] UKHRR 652; [2002] HRLR 26; [2002] Fam Law 413	House of Lords	United Kingdom	14 Mar 2002	BAILII		160
Kerckhaert and Morres	[2006] EUECJ C-513/04; [2007] CEC 380; [2007] 1 CMLR 32; [2006] ECR I-10967	Court of Justice of the European Communities	Europe	14 Nov 2006	BAILII		18
Lady & Kid A/S v Skatteministeriet (Case C-398/09)	[2011] EUECJ C-398/09; [2011] ECR I-7375; [2012] 1 CMLR 14; [2012] All ER (EC) 410	Court of Justice of the European Communities	Europe	6 Sep 2011	BAILII		6
Litster v Forth Dry Dock & Engineering Co Ltd	[1990] 1 AC 546		United Kingdom	circa 1990	LexisNexis / Westlaw		161
Manninen	[2004] ECR I-7477		Europe	circa 2004			80
Marks & Spencer	[2005] ECR I-10837		Europe	circa 2005			78
Marleasing SA v La Comercial Internacional de Alimentación SA	[1990] ECR I-4135		Europe	circa 1990			325
Orange European Smallcap Fund	[2008] EUECJ C-194/06; [2008] ECR I-3747	Court of Justice of the European Communities	Europe	20 May 2008	BAILII		17
Oy AA	[2007] EUECJ C-231/05; [2007] ECR I-6373	Court of Justice of the European Communities	Europe	18 Jul 2007	BAILII		35
Pickstone v Freemans plc	[1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357	House of Lords	United Kingdom	30 Jun 1988	BAILII		106
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd	[2006] EWCA Civ 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jan 2006	BAILII		81
San Giorgio	[1983] EUECJ R-199/82; [1983] ECR 3595	Court of Justice of the European Communities	Europe	9 Nov 1983	BAILII		103
Société de Gestion Industrielle SA (SGI) v Belgian State	[2010] ECR I-05145		Europe	circa 2010			1
Test Claimants in the FII Group Litigation (No 3)	[2013] 2 WLR 1416		United Kingdom	circa 2013	LexisNexis / Westlaw		1
Test Claimants in the FII Group Litigation v HMRC	[2010] EWCA Civ 103; [2010] BTC 265	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Feb 2010	BAILII		36
Test Claimants in the Thin Cap Group Litigation	[2007] ECR I-210		Europe	circa 2007			1
Trummer and Mayer	[1999] ECR I-1661		Europe	circa 1999			52
Vodafone 2 v HMRC	[2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2009	BAILII		77