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Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax)   flag  2

[2020] UKFTT 423
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
23rd October, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud) [2024] UKFTT 306 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2024 BAILII flag
Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected with fraud) [2023] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2023 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Revenue and Customs Commissioners v Total Network SL [2008] UKHL 19; [2008] 1 AC 1174; [2008] 2 All ER 413; [2008] All ER (D) 160; [2008] BVC 340; [2008] BTC 5216; [2008] BPIR 699; [2008] 2 WLR 711 House of Lords United Kingdom 12 Mar 2008 BAILII flag 125
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 flag 120
Red12 v HMRC [2009] EWHC 2563 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 81
Fonecomp Ltd v HMRC [2015] EWCA Civ 39 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2015 BAILII flag 34
S & I Electronics [2012] UKUT 87 United Kingdom Upper Tribunal United Kingdom 12 Mar 2012 BAILII flag 15
Blue Sphere Global Ltd v HMRC [2009] EWHC 1150 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 14
CF Booth Ltd v HMRC [2017] UKFTT 813 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Nov 2017 BAILII flag 7
Davis & Dann Ltd v HMRC [2013] UKUT 374 United Kingdom Upper Tribunal United Kingdom 6 Aug 2013 BAILII flag 5
[2005] Ecr 1-1599 [2005] ECR 1-1599 Europe circa 2005 flag 4
Zeewatercontziltung (INZO) In Liquidation v Belgian State [1996] ECR 1-857 Europe circa 1996 flag 4
Megtian Ltd (in administration) v HMRC [2010] EWHC 18 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 3
Calltel Telecom Ltd v The Commissioners for Her Majesty s Revenue and Customs [2009] EWHC 1081 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 3
[2004] Ecr 1-5337 [2004] ECR 1-5337 Europe circa 2004 flag 3
Diamantis v Greece (Case C-373/97) [2000] ECR 1-1705 Europe circa 2000 flag 3
Kefalas v Greece and OAE ( Case C-367/96) [1998] ECR 1-2843 Europe circa 1998 flag 3
R v Dealy [1995] 1 WLR 658 United Kingdom circa 1995 LexisNexis / Westlaw flag 2
Atec Associated Ltd v The Commissioners for Her Majesty s Revenue and Customs [2016] UKFTT 714 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2016 BAILII flag 1
NG International v HMRC [2012] UKUT 259 United Kingdom Upper Tribunal United Kingdom 24 Jul 2012 BAILII flag 1
Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud) [2024] UKFTT 306 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2024 BAILII flag
Elbrook (Cash & Carry) Ltd v Revenue & Customs (VAT: denial of input tax on transactions connected with fraud, whether Elbrook knew or ought to have known transactions connected with fraud) [2023] UKFTT 403 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Apr 2023 BAILII flag

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