CCH British VAT Cases (Case Law)
- Ulster Metal Refiners Ltd v R & C Commissioners [2024] UKUT 184 (TCC);
- Telent Technology Services Ltd v R & C Commissioners [2024] UKUT 183 (TCC);
- Spectrum Community Health CIC v R & C Commissioners [2024] UKUT 162 (TCC);
- Silverdoor Ltd v R & C Commissioners [2024] UKUT 147 (TCC);
- Nottingham Forest Football Club Ltd & R & C Commissioners [2024] UKUT 145 (TCC);
- Commissioners for HM Revenue and Customs v Hotel La Tour Ltd
- Qubic Advisory Services Ltd
- R & C Commissioners v Innovative Bites Ltd
- The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs
- WTGIL Ltd v R & C Commissioners
- Northumbria Healthcare NHS Foundation Trust v R & C Commissioners
- R & C Commissioners v Hippodrome Casino Ltd
- United Grand Lodge of England v R & C Commissioners
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Mercy Global Consult Ltd ((in Liquidation)) v Mr Abayomi Adegbuyi-Jackson
Fact assist in the breaches of duty. Equitable compensation. Proceeds of the fraud. Witness statement. Title number
- Bollinway Properties Ltd v R & C Commissioners
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British Telecommunications Plc v The Commissioners for HM Revenue and Customs
Claim in unjust enrichment. Law rights. Law remedy. Debt relief. Respect of the main period
- McEnroe and Another v R & C Commissioners
- MJL Contracts Ltd v R & C Commissioners
- Cambria Automobiles (South East) Ltd and Another v R & C Commissioners
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Target Group Ltd v Commissioners for HM Revenue and Customs
Exempt supply for the following principal reasons. Decision on the debt collection exception. Bank accounts. Financial situation. Case law
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Mercy Global Consult Ltd ((in Liquidation)) v Abayomi Adegbuyi-Jackson
Stare decisis rule. Dismissed the appeal. Nursing services. Supply of staff
- Intelligent Money Ltd v R & C Commissioners
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The King on the application of Royal Surrey NHS Foundation Trust v The Commissioners for HM Revenue and Customs
Intention for business use of the goods. Trust's evidence. Judicial review. Input tax
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HM Revenue & Customs Commissioners v John Patrick Walsh
Common law claim in unjust enrichment. Rights of appeal against the tax assessment. Good reason. Default judgment
- Impact Contracting Solutions Ltd v R & C Commissioners
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Uber Britannia Ltd v Sefton Metropolitan Borough Council
Employment status of drivers within the private hire sector. Acting operator of the central regulatory relationship. Hire vehicle. Licensing authority
- R & C Commissioners v Hotel La Tour Ltd
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The King on the application of Glint Pay Services Ltd v The Commissioners for HM Revenue & Customs
Relevant principles of legitimate expectation. Value added tax. Revenue and customs. Supplies of gold. Investment gold
- R (on the application of Realreed Ltd) v R & C Commissioners
- British Telecommunications Plc v R & C Commissioners