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

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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Aluminium Industrie Vaassen BV v Romalpa Aluminium Ltd	[1976] 2 All ER 552; [1976] 1 WLR 676		United Kingdom	circa 1976	LexisNexis		79
Anglian Water Services Ltd v HMRC	[2018] UKUT 431	United Kingdom Upper Tribunal	United Kingdom	27 Dec 2018	BAILII		3
Avicenna Centre for Chinese Medicine Ltd	[2016] UKFTT 13	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jan 2016	BAILII		1
KDM International Ltd v HMRC	[2013] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2013	BAILII		5
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		2
NHS Greater Glasgow And Clyde Health Board v Revenue And Customs	[2017] UKUT 19	United Kingdom Upper Tribunal	United Kingdom	13 Jan 2017	BAILII		3
Perenco Holdings v Revenue & Customs	[2015] UKFTT 65	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Feb 2015	BAILII		5
Revenue And Customs v BMW(UK) Holdings Ltd	[2016] UKUT 434	United Kingdom Upper Tribunal	United Kingdom	19 Oct 2016	BAILII		4
Stephens v Cannon	[2005] EWCA Civ 222	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Mar 2005	BAILII		37
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		6