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Birmingham Road Motors & Others v Revenue & Customs (VALUE ADDED TAX - claims for repayment of overpaid output tax)

[2020] UKFTT 245

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

15th May, 2020

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Ballards of Finchley PLC v HMRC	[2018] UKFTT 604	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2018	BAILII		2
HMRC v Vodafone Group Services Ltd	[2016] UKUT 89	United Kingdom Upper Tribunal	United Kingdom	19 Feb 2016	BAILII		9
Why Pay More For Cars Ltd v HM Revenue & Customs	[2015] UKUT 468	United Kingdom Upper Tribunal	United Kingdom	8 Sep 2015	BAILII		5
Reed Employment Ltd v HMRC	[2013] UKUT 109	United Kingdom Upper Tribunal	United Kingdom	28 Feb 2013	BAILII		17
Bratt Autoservices Co Ltd v HM Revenue and Customs	[2018] EWCA Civ 1106	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 May 2018	BAILII		4

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