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ASPIRE IN THE COMMUNITY SERVICES Ltd v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Mitchell v HMRC	[2023] EWCA Civ 261	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Mar 2023	BAILII		2
KSM Henryk Zeman SP Z o o v HMRC	[2021] UKUT 182	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2021	BAILII		15
McCabe v HMRC	[2020] UKUT 266	United Kingdom Upper Tribunal	United Kingdom	15 Sep 2020	BAILII		8
Royal Bank of Scotland Group PLC v Revenue & Customs (PROCEDURE : Disclosure - Application for specific disclosure)	[2020] UKFTT 321	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2020	BAILII		3
HMRC v Smart Price Midlands Ltd	[2019] EWCA Civ 841; [2019] 1 WLR 5070	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 May 2019	BAILII		20
Janet Addo v HMRC	[2018] UKFTT 530	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2018	BAILII		3
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
Gardner-Shaw UK Ltd v Revenue & Customs (PROCEDURE : Other)	[2018] UKFTT 313	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jun 2018	BAILII		3
HMRC v Smart Price Midlands Ltd	[2017] UKUT 465	United Kingdom Upper Tribunal	United Kingdom	6 Dec 2017	BAILII		7
HM Revenue and Customs v Citibank NA	[2017] EWCA Civ 1416; [2018] 1 WLR 1524	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Sep 2017	BAILII		30
Tower Bridge GP Ltd v HMRC	[2016] UKFTT 54	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Feb 2016	BAILII		8
Ebuyer v HMRC	[2014] UKFTT 921	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Sep 2014	BAILII		5
HMRC v Ingenious Games	[2014] UKUT 62	United Kingdom Upper Tribunal	United Kingdom	7 Feb 2014	BAILII		19
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Wilf Gilbert (Staffs) Ltd v Revenue & Customs	[2007] UKVAT V20170	VAT & Duties Tribunals	United Kingdom	22 May 2007	BAILII		1
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129