S&I Electronics Plc v Revenue and Customs Commissioners
| Jurisdiction | UK Non-devolved |
| Judgment Date | 12 March 2012 |
| Neutral Citation | [2012] UKUT 87 (TCC) |
| Date | 12 March 2012 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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Coral Reef Ltd v Silverbond Enterprises Ltd and Another
- United Kingdom
- Chancery Division
- 20 April 2016
... ... The same rule was expressed, and applied, in HMRC v S & I Electronics plc [2012] UKUT 87 (TCC) , [15], in the context of the Upper Tribunal ... ... -
My Secrets Ltd v R & C Commissioners
- United Kingdom
- Upper Tribunal (Tax and Chancery Chamber)
- 24 May 2012
... ... Briggs J ... My Secrets Ltd ... Revenue and Customs Commissioners ... Timothy Brown for the taxpayer ... Mark Bryant-Heron and George ... R & C Commrs v S & I Electronics plcVAT [2012] UKUT 87 (TCC); [2012] BVC 1,629 ... Value added tax - Input tax - Missing trader ... ... -
Universal Enterprises (EU) Ltd and Others v Revenue and Customs Commissioners
- United Kingdom
- Upper Tribunal (Tax and Chancery Chamber)
- 31 January 2014
-
Universal Enterprise (EU) Ltd and Others v The Commissioners for HM Revenue and Customs
- United Kingdom
- Upper Tribunal (Tax and Chancery Chamber)
- 31 January 2014
... ... repeatedly decided in the same way by this tribunal and the First-tier Tribunal, ... and in particular by this tribunal in Powa (Jersey) Ltd v Revenue and Customs ... Commissioners [2012] UKUT 50 (TCC), [2012] STC 1476, S & I Electronics plc ... v Revenue and Customs Commissioners [2012] UKUT 87 (TCC), [2012] STC ... 1620, Fonecomp Ltd v Revenue and Customs Commissioners [2013] UKUT 0599 ... (TCC) and Edgeskill Ltd v Revenue and Customs Commissioners [2014] UKUT ... 0038 (TCC). In summary, the grounds are that HMRC cannot deny the ... ...