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MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit)    

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Anglo-South American Bank Ltd v Airedale Garage Co	[1933] 1 Ch 64	Court of Chancery	United Kingdom	circa 1933	LexisNexis / Westlaw		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		7
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104
Rahman (t/a Khayam Restaurant) v Customs and Excise Commissioners	[2002] EWCA Civ 181	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2002	BAILII		3
Albany Fish Bar Ltd v Revenue And Customs (VAT - whether deliberate and concealed understatement)	[2021] UKFTT 221	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jan 2021	BAILII		1
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		6
Auxilium Project Management v HMRC	[2016] UKFTT 249	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2016	BAILII		73
R (oao Deluni Mobile Ltd) v CCE	[2004] EWHC 1030	High Court of England and Wales	United Kingdom - England and Wales	circa 2004	BAILII		3
R v The Commissioners of Customs and Excise (on the application of UK Tradecorp Ltd)	[2004] EWHC 2515	High Court of England and Wales	United Kingdom - England and Wales	circa 2004	BAILII		2
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		209
Karoulla (t/a Brockley's Rock) v Revenue and Customs (Tax)	[2018] UKUT 255	United Kingdom Upper Tribunal	United Kingdom	3 Aug 2018	BAILII		6
Mithras (Wine Bars) v HMRC	[2010] UKUT 115	United Kingdom Upper Tribunal	United Kingdom	5 Mar 2010	BAILII		21
Classicmoor Ltd v Customs and Excise Comrs	[1995] V & DR 1		United Kingdom	circa 1995			27
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		104
Van Boeckel v Customs and Excise Commissioners	[1981] All ER 505		United Kingdom	circa 1981	LexisNexis		5
Heyfordian Travel Ltd v Customs and Excise Comrs	[1979] VATTR 139		United Kingdom	circa 1979			26