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Good Choice 2016 Ltd v Revenue and Customs (VAT - suppression of purchases, inferred suppression of sales - presumption of continuity)   flag 

[2024] UKFTT 544
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
24th June, 2024

Legislation Cited

Legislation Name Provision
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Tooth [2021] UKSC 2017 United Kingdom Supreme Court United Kingdom circa 2017 BAILII flag 1
Bi-Flex Caribbean Ltd v Board of Inland Revenue [1990] UKPC 35; (1990) 63 Tax Cas 515 Privy Council United Kingdom 23 Jul 1990 BAILII flag 70
Jonas v Bamford 51 Tax Cas 1 United Kingdom circa 1990 flag 64
Khan v Revenue and Customs [2006] EWCA Civ 89 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Feb 2006 BAILII flag 35
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 flag 104

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