CCH British VAT Cases (England & Wales case law)
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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
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The Commissioners for HM Revenue and Customs v Parul Keshavlal Malde
Second ground of appeal. Real prospect of success on the burden of proof issue. Freezing injunction. Upper tribunal
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Deepak Bhatia v Christopher Purkiss (as Liquidator of JD Group Ltd)
Breach of duty. Appeal on liability. Mobile phone business. Import transactions. Actual knowledge. Due diligence
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The King on the application of Nourish Training Ltd v The Commissioners for HM Revenue and Customs
Injunction application. Interim relief. Judicial review claim. Fraudulent evasion. Vat registration
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The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
Element test. General principle of law for the characterisation of a supply. Expert advice. Typical consumer. Provision of information
- Greenspace (UK) Ltd v R & C Commissioners
- Mainpay Ltd v The Commissioners for HM Revenue and Customs
- Tower Bridge GP Ltd v The Commissioners for HM Revenue and Customs
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Zipvit Ltd v The Commissioners for HM Revenue and Customs (No. 2)
Appeal dismissed. Postal services exemption. Input tax. Invoice issue. Commercial price
- Royal Mail Group Litigation v Royal Mail Group Ltd
- First Alternative Medical Staffing Ltd and another v Revenue and Customs Commissioners
- Regency Factors Plc v Revenue and Customs Commissioners
- R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners
- Revenue and Customs Commissioners v Kishore
- Awards Drinks Ltd ((in Liquidation)) v Revenue and Customs Commissioners
- Target Group Ltd v Revenue and Customs Commissioners
- Heathrow Airport Ltd and Others v HM Treasury and another
- British Telecommunications Plc v Revenue and Customs Commissioners
- Eynsham Cricket Club v Revenue and Customs Commissioners
- Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd
- Revenue and Customs Commissioners v Ampleaward Ltd
- Milton Keynes Hospitals NHS Foundation Trust v Revenue and Customs Commissioners
- Royal Opera House Covent Garden Foundation v Revenue and Customs Commissioners
- The Queen (on the application of Ingenious Construction Ltd) v The Commissioners for HM Revenue and Customs
- Revenue and Customs Commissioners v Northumbria Healthcare NHS Foundation Trust
- Zipvit Ltd v The Commissioners for HM Revenue and Customs
- Leisure, Independence, Friendship and Enablement Services Ltd v The Commissioners for HM Revenue and Customs
- Aria Technology Ltd v The Commissioners for HM Revenue and Customs
- The Commissioners for HM Revenue and Customs v Ian Charles, trading as Boston Computer Group Europe