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Saint-Gobain Building Distribution Ltd v Revenue & Customs (VAT - Bad debt relief)   flag  1

[2019] UKFTT 314
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
16th May, 2019

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Allegion (UK) Ltd v Revenue and Customs (VAT - Bad debt relief) [2023] UKFTT 273 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1990 s36

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Allegion (UK) Ltd v Revenue and Customs (VAT - Bad debt relief) [2023] UKFTT 273 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2023 BAILII flag
Avicenna Centre for Chinese Medicine Ltd [2016] UKFTT 13 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2016 BAILII flag 1
Perenco Holdings v Revenue & Customs [2015] UKFTT 65 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2015 BAILII flag 5
KDM International Ltd v HMRC [2013] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 May 2013 BAILII flag 5
WMG Acquisition Co UK Ltd v HMRC [2013] UKFTT 215 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Apr 2013 BAILII flag 6
Market & Opinion Research International Ltd v Revenue & Customs [2013] UKFTT 779 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Dec 2012 BAILII flag 2
Anglian Water Services Ltd v HMRC [2018] UKUT 431 United Kingdom Upper Tribunal United Kingdom 27 Dec 2018 BAILII flag 3
NHS Greater Glasgow And Clyde Health Board v Revenue And Customs [2017] UKUT 19 United Kingdom Upper Tribunal United Kingdom 13 Jan 2017 BAILII flag 3
Revenue And Customs v BMW(UK) Holdings Ltd [2016] UKUT 434 United Kingdom Upper Tribunal United Kingdom 19 Oct 2016 BAILII flag 4
Aluminium Industrie Vaassen BV v Romalpa Aluminium Ltd [1976] 2 All ER 552; [1976] 1 WLR 676 United Kingdom circa 1976 LexisNexis flag 79

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