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Albany Fish Bar Ltd v Revenue And Customs (VAT - whether deliberate and concealed understatement)   flag  1

[2021] UKFTT 221
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th January, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit) [2023] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2023 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Weisenfeld and Strom v HMRC [2019] UKUT 301 United Kingdom Upper Tribunal United Kingdom 14 Oct 2019 BAILII flag 2
Brockley's Rock v HMRC [2018] UKUT 0255 United Kingdom Upper Tribunal United Kingdom circa 2018 BAILII flag 6
Fio s Cash and Carry Ltd v HMRC [2017] UKFTT 346 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 Apr 2017 BAILII flag 6
Auxilium Project Management v HMRC [2016] UKFTT 249 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Apr 2016 BAILII flag 73
Temple Finance and Temple Retail v HMRC [2016] UKFTT 41 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Jan 2016 BAILII flag 5
Next Group plc v HMRC [2011] UKFTT 122 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Feb 2011 BAILII flag 3
Ali (t/a Vakas Balti) v HMRC [2006] EWCA Civ 1572 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Nov 2006 BAILII flag 7
R (Westminster City Council) v National Asylum Support Service [2002] UKHL 38; [2003] QB 281; [2002] 4 All ER 654; [2002] 1 WLR 2956; [2002] All ER (D) 235 House of Lords United Kingdom circa 2002 BAILII flag 209
Classicmoor Ltd v Customs and Excise Comrs [1995] V & DR 1 United Kingdom circa 1995 flag 27
[1994] Act 121 [1994] Act 121 United Kingdom circa 1994 flag 3
Heyfordian Travel Ltd v Customs and Excise Comrs [1979] VATTR 139 United Kingdom circa 1979 flag 26
Associated Provincial Picture Houses Ltd v Wednesbury Corporation [1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Nov 1947 BAILII flag 3898
Anglo-South American Bank Ltd v Airedale Garage Co [1933] 1 Ch 64 Court of Chancery United Kingdom circa 1933 LexisNexis / Westlaw flag 3
Whitney v IRC [1926] AC 37; 10 Tax Cas 88; 134 LT 98; 42 TLR 58; 51 HL 10 United Kingdom circa 1926 LexisNexis / Westlaw flag 104
10 Ukut 11 10 UKUT 11 United Kingdom Upper Tribunal United Kingdom circa 2002 BAILII flag 4

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