Mainpay Ltd v Revenue and Customs Commissioners

JurisdictionUK Non-devolved
CourtUpper Tribunal (Tax and Chancery Chamber)
Judgment Date02 November 2021
Neutral Citation[2021] UKUT 270 (TCC)
Year2021

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2 cases
  • Mainpay Ltd v The Commissioners for HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 9 December 2022
    ...APPEAL (CIVIL DIVISION) ON APPEAL FROM THE UPPER TRIBUNAL (TAX AND CHANCERY CHAMBER) MR JUSTICE MELLOR AND JUDGE GUY BRANNAN [2021] UKUT 0270 (TCC) Royal Courts of Justice Strand, London, WC2A 2LL Michael Firth (instructed by direct access) for the Appellant Sarabjit Singh KC and Jennifer N......
  • Illuminate Skin Clinics Ltd v Revenue and Customs Commissioners
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 1 January 2026
    ...and Customs Comrs (Case C-86/09) EU:C:2010:334; [2010] STC 1836, ECJ Mainpay Ltd v Revenue and Customs Comrs [2021] UKUT 270 (TCC); [2021] STC 2310, UT; [2022] EWCA Civ 1620; [2023] 3 All ER 912; [2023] STC 30, Mercy Global Consult Ltd v Adegbuyi-Jackson [2023] EWCA Civ 1073; [2023] BVC 38,......