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Peterborough Plant Sales Ltd v Revenue & Customs (VAT - denial of input tax - plant and machinery sales)    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Secretary of State for Trade and Industry v Deverell	[2001] Ch 340; [2000] 2 All ER 365; [2000] 2 WLR 907	Court of Chancery	United Kingdom	circa 2001	LexisNexis / Westlaw		45
Lo-Line Electric Motors Ltd, Re	[1988] Ch 477; [1988] 2 All ER 692; [1988] BCLC 698; [1988] 3 WLR 26; (1988) 4 BCC 415	Court of Chancery	United Kingdom	circa 1988	LexisNexis / Westlaw		121
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120
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
Smithton Ltd v Naggar	[2014] EWCA Civ 939; [2015] 1 WLR 189	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jul 2014	BAILII		39
Re Mumtaz Properties Ltd	[2011] EWCA Civ 610; [2012] 2 BCLC 109	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 May 2011	BAILII		96
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
Wisniewski v Central Manchester Health Authority	[1998] EWCA Civ 596; [1998] PIQR P324; [1998] Lloyds Rep Med 223; [1998] 1 Lloyds Rep Med 223	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Apr 1998	BAILII		170
Ronald Hull Junior Ltd v HMRC	[2018] UKFTT 198	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Mar 2018	BAILII		3
Harwich GSM Ltd v Revenue & Customs	[2012] UKFTT 279	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2012	BAILII		2
British Airways plc v Airways Pension Scheme Trustee Ltd	[2017] EWHC 1191	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII		2
Kazakhstan Kagazy Plc v Baglan Abdullayevich Zhunus	[2017] EWHC 3374	High Court of England and Wales	United Kingdom - England and Wales	circa 2017	BAILII		1
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Vivendi SA v Richards	[2013] EWHC 3006	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		2
Megtian Ltd (in administration) v HMRC	[2010] EWHC 18	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		3
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
Primlake Ltd (In liquidation) v Matthews	[2006] EWHC 1227	High Court of England and Wales	United Kingdom - England and Wales	circa 2006	BAILII		2
Prest v Petrodel Resources Ltd	[2013] UKSC 34; [2013] 2 AC 415; [2013] 4 All ER 673; [2013] 3 WLR 1; [2013] BCC 57	United Kingdom Supreme Court	United Kingdom	12 Jun 2013	BAILII		420
Revenue and Customs Commissioners v Holland	[2010] UKSC 51; [2011] 1 All ER 430; [2010] 1 WLR 2793; [2011] BCC 1	United Kingdom Supreme Court	United Kingdom	24 Nov 2010	BAILII		100
Diamantis v Greece (Case C-373/97)	[2000] ECR 1-1705		Europe	circa 2000			3
[2005] Ecr 1-1599	[2005] ECR 1-1599		Europe	circa 2005			4
Kefalas v Greece and OAE ( Case C-367/96)	[1998] ECR 1-2843		Europe	circa 1998			3
Zeewatercontziltung (INZO) In Liquidation v Belgian State	[1996] ECR 1-857		Europe	circa 1996			4
[2004] Ecr 1-5337	[2004] ECR 1-5337		Europe	circa 2004			3
Secretary of State for Trade and Industry v Jones	[1999] BCC 336		United Kingdom	circa 1999			13
Re Hydrodam (Corby) Ltd	[1994] BCC 161; [1994] 2 BCLC 180		United Kingdom	circa 1994	LexisNexis		103