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| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Craddock v The Information Commissioner | [2024] UKFTT 9 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Jan 2024 | BAILII |
|
 |
| Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another) | [2023] UKUT 215 | United Kingdom Upper Tribunal | United Kingdom | 1 Sep 2023 | BAILII |
|
1 |
| Wright v BTC Core |
[2023] EWCA Civ 868; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Jul 2023 | BAILII |
|
3 |
| YORKSHIRE AGRICULTURAL SOCIETY v Revenue & Customs (VALUE ADDED TAX - Exemptions - Fund-raising events - VAT status of admission fees paid to 'Great Yorkshire Show') | [2023] UKFTT 389 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Apr 2023 | BAILII |
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| Fareham College v Revenue and Customs (VALUE ADDED TAX - supplies of services closely related to exempt supplies of education) | [2023] UKFTT 214 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Feb 2023 | BAILII |
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| Gardiner v Hertsmere Borough Council | [2022] EWCA Civ 1162 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 16 Aug 2022 | BAILII |
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| R (on the application of Heronslea (Bushey 4) Ltd) v Secretary of State for Housing Communities and Local Government | [2022] EWHC 96 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 20 Jan 2022 | BAILII |
|
1 |
| Custom House Capital LTD v Regulation 166 EC (MiFI) Regs 2007 (Approved) | [2021] IEHC 842 | High Court of Ireland | Republic of Ireland | 13 Oct 2021 | BAILII |
|
1 |
| HMRC v Ampleaward Ltd | [2021] EWCA Civ 1459 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 8 Oct 2021 | BAILII |
|
3 |
| Turkswood Ltd v Revenue and Customs (VAT - MTIC - whether Appellant s transactions connected to VAT fraud) | [2021] UKFTT 166 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 May 2021 | BAILII |
|
1 |
| Northumbria Healthcare Nhs Foundation Trust v Revenue & Customs (Value Added Tax - whether supply of car parking services by NHS Foundation Trust an 'economic activity') | [2021] UKFTT 71 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Mar 2021 | BAILII |
|
2 |
| Gallaher Ltd v HM Revenue | [2020] UKUT 354 | United Kingdom Upper Tribunal | United Kingdom | 11 Dec 2020 | BAILII |
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|
| Crossley v Volkswagen Aktiengesellschaft | [2020] EWHC 783 (QB) | High Court of England and Wales | United Kingdom - England and Wales | 6 Apr 2020 | BAILII |
|
2 |
| Unicorn Tankships (428) Ltd v Revenue & Customs (TONNAGE TAX - whether liable to a balancing charge on sale of asset) | [2019] UKFTT 689 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Nov 2019 | BAILII |
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| Trustees Of The P Panayi Accummulation And Maintenance Trusts Nos 1-4 v Revenue & Customs (CAPITAL GAINS TAX - exit tax on trustees relocating elsewhere in EU) | [2019] UKFTT 622 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Oct 2019 | BAILII |
|
1 |
| HMRC v Coal Staff Superannuation Scheme Trustees Ltd | [2019] EWCA Civ 1610 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Oct 2019 | BAILII |
|
2 |
| Baillie Gifford & Co v HMRC (TC07225) | [2019] UKFTT 410 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Jun 2019 | BAILII |
|
1 |
| Pearl Chemist Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped) | [2019] UKFTT 264 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Apr 2019 | BAILII |
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|
| Butt v HMRC | [2019] EWCA Civ 554 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 3 Apr 2019 | BAILII |
|
4 |
| Gallaher Ltd v HMRC | [2019] UKFTT 207 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2019 | BAILII |
|
3 |
| Agnew Anderson v Chief Constable of the Police (Working Time Regulations) | [2018] NIIT 00112_16IT | Industrial Tribunals Northern Ireland | United Kingdom - Northern Ireland | 2 Nov 2018 | BAILII |
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| Virgin Media Ltd v RCC | [2018] UKFTT 556 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Sep 2018 | BAILII |
|
1 |
| Stunt v Associated Newspapers Ltd |
[2018] EWCA Civ 1780; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Jul 2018 | BAILII |
|
3 |
| Loughborough Students Union v Revenue & Customs (VAT - EXEMPT SUPPLIES : Other) | [2018] UKFTT 357 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Jun 2018 | BAILII |
|
1 |
| Healthspan Ltd v Revenue and Customs (VAT - SUPPLY : goods despatched from warehouse in Netherlands delivered to UK) | [2018] UKFTT 241 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Apr 2018 | BAILII |
|
1 |
| Loughborough Students Union v HMRC | [2017] UKFTT 518 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jun 2017 | BAILII |
|
2 |
| Microsoft Mobile OY v Sony European Ltd |
[2017] EWHC 374 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 28 Feb 2017 | BAILII |
|
16 |
| Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners | [2016] EWCA Civ 1180 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 24 Nov 2016 | BAILII |
|
11 |
| St Andrew's College Bradfield v Revenue And Customs | [2016] UKUT 491 | United Kingdom Upper Tribunal | United Kingdom | 4 Nov 2016 | BAILII |
|
1 |
| British Gas Trading Ltd v Lock |
[2016] EWCA Civ 983; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 7 Oct 2016 | BAILII |
|
10 |
| EE Ltd v Office of Communications (Rev 1) | [2016] EWHC 2134 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 26 Aug 2016 | BAILII |
|
5 |
| Association of Graduate Careers Advisory Services v Revenue and Customs (VAT - EXEMPT SUPPLIES : Professional bodies) | [2016] UKFTT 560 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Aug 2016 | BAILII |
|
|
| Prudential Assurance Co Ltd v HMRC |
[2016] EWCA Civ 376; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 19 Apr 2016 | BAILII |
|
39 |
| Advocate General for Scotland Re a Decision and Order of the Eat Dated 24 April 2015 | [2015] ScotCS CSIH_92 | Scottish Court of Session | United Kingdom - Scotland | 15 Dec 2015 | BAILII |
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| Lebara Mobile Ltd v Lycamobile UK Ltd | [2015] EWHC 3318 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 17 Nov 2015 | BAILII |
|
5 |
| Butt v Revenue & Customs (VAT - PENALTIES : Evasion) | [2015] UKFTT 510 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Oct 2015 | BAILII |
|
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| O Brien v Ministry of Justice |
[2015] EWCA Civ 1000; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Oct 2015 | BAILII |
|
8 |
| Associated Newspapers Ltd v Revenue & Customs (VAT - INPUT TAX : Other) | [2015] UKFTT 409 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Aug 2015 | BAILII |
|
|
| Vidal-Hall v Google Inc |
[2015] EWCA Civ 311; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 27 Mar 2015 | BAILII |
|
76 |
| ITV Broadcasting Ltd v TVCatchup Ltd | [2015] EWCA Civ 204 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 26 Mar 2015 | BAILII |
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| Bear Scotland Ltd v Fulton (Working Time Regulations : Holiday pay) | [2014] UKEAT 0047_13_0411 | Employment Appeals Tribunal | United Kingdom | 4 Nov 2014 | BAILII |
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| Umaad Butt v Revenue & Customs | [2014] UKFTT 490 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 May 2014 | BAILII |
|
2 |
| Olympus UK Ltd & Others | [2014] EWHC 1350 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 1 May 2014 | BAILII |
|
1 |
| Tricor PLC (formerly PNC Telecom PLC) v Revenue & Customs | [2014] UKFTT 241 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Mar 2014 | BAILII |
|
2 |
| Innospec Ltd v Walker (Sex Discrimination : Sexual orientation) (Rev 1) | [2014] UKEAT 0232_13_1802 | Employment Appeals Tribunal | United Kingdom | 18 Feb 2014 | BAILII |
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| Rapid Sequence Ltd v Revenue & Customs | [2013] UKFTT 432 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Aug 2013 | BAILII |
|
5 |
| Revenue & Customs | [2013] UKFTT 253 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Apr 2013 | BAILII |
|
5 |
| Football Association Premier League Ltd v QC Leisure (No 3) |
[2012] EWCA Civ 1708; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 20 Dec 2012 | BAILII |
|
4 |
| Assange v Swedish Prosecution Authority |
[2012] UKSC 22; |
United Kingdom Supreme Court | United Kingdom | 30 May 2012 | BAILII |
|
70 |
| Spearmint Blue Ltd v Revenue & Customs | [2012] UKFTT 103 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Feb 2012 | BAILII |
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|
| Football Association Premier League v QC Leisure | [2012] EWHC 108 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 3 Feb 2012 | BAILII |
|
5 |
| 1 st Contact Ltd v HMRC | [2012] UKFTT 84 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Jan 2012 | BAILII |
|
2 |
| Haroon Younas (t/a Micromedia Triton Communications Co UK Ltd) v Revenue & Customs | [2012] UKFTT 194 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Jan 2012 | BAILII |
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| Alstom Transport v Eurostar International Ltd |
[2012] EWHC 28 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 20 Jan 2012 | BAILII |
|
3 |
| H T Purser Ltd v Revenue and Customs Commissioners | [2011] UKFTT 860 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 21 Dec 2011 | BAILII |
|
11 |
| Digital Satellite Warranty Cover Ltd v The Financial Services Authority | [2011] EWCA Civ 1413 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 29 Nov 2011 | BAILII |
|
2 |
| Forensic Telecommunications Services Ltd v Chief Constable of West Yorkshire |
[2011] EWHC 2892 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 9 Nov 2011 | BAILII |
|
3 |
| Fusion Electronics Ltd v Revenue & Customs | [2011] UKFTT 529 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Aug 2011 | BAILII |
|
1 |
| Twentieth Century Fox Film Corporation v British Telecommunications plc |
[2011] EWHC 1981 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 28 Jul 2011 | BAILII |
|
19 |
| ITV Broadcasting Ltd v TV Catchup Ltd |
[2011] EWHC 1874 (Pat); |
High Court of England and Wales | United Kingdom - England and Wales | 18 Jul 2011 | BAILII |
|
10 |
| Hira Co Ltd v HMRC | [2011] UKFTT 450 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Jul 2011 | BAILII |
|
4 |
| Euro Quest Trading Ltd v Revenue & Customs | [2011] UKFTT 145 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Feb 2011 | BAILII |
|
|
| Maximum Networks v Revenue & Customs | [2011] UKFTT 93 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 Jan 2011 | BAILII |
|
|
| Xentric Ltd v Revenue & Customs | [2010] UKFTT 620 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Dec 2010 | BAILII |
|
4 |
| Newspaper Licensing Agency Ltd v Meltwater Holding BV |
[2010] EWHC 3099 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 26 Nov 2010 | BAILII |
|
2 |
| Arachchige v Revenue and Customs | [2010] EWCA Civ 1255 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 8 Nov 2010 | BAILII |
|
|
| NG International Ltd v Revenue & Customs | [2010] UKFTT 417 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 3 Sep 2010 | BAILII |
|
|
| SAS Institute Inc v World Programming Ltd |
[2010] EWHC 1829; |
High Court of England and Wales | United Kingdom - England and Wales | 23 Jul 2010 | BAILII |
|
16 |
| Mobilx Ltd v HMRC |
[2010] EWCA Civ 517; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 12 May 2010 | BAILII |
|
181 |
| Test Claimants in the FII Group Litigation v HMRC |
[2010] EWCA Civ 103; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Feb 2010 | BAILII |
|
36 |
| Re Lehman Brothers International (Europe) (No 2) |
[2009] EWHC 3228; |
High Court of England and Wales | United Kingdom - England and Wales | 15 Dec 2009 | BAILII |
|
17 |
| FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC | [2009] EWHC 2908 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 17 Nov 2009 | BAILII |
|
6 |
| R (C) v Secretary of State for the Home Department | [2008] EWHC 2448 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 23 Sep 2008 | BAILII |
|
5 |
| Unison Gmb vBrennan |
[2008] UKEAT 0580_07_1903; |
Employment Appeals Tribunal | United Kingdom | 19 Mar 2008 | BAILII |
|
8 |
| Kelly v National University of Ireland | [2008] IEHC 464 | High Court of Ireland | Republic of Ireland | 14 Mar 2008 | BAILII |
|
2 |
| R (Horner) v Lancashire CC |
[2007] EWCA Civ 784; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 30 Jul 2007 | BAILII |
|
2 |
| Akaroglu v Government of Romania |
[2007] EWHC 367 (Admin); |
High Court of England and Wales | United Kingdom - England and Wales | 5 Jun 2007 | BAILII |
|
7 |
| International Life Leisure Ltd v Revenue & Customs | [2006] UKVAT V19649 | VAT & Duties Tribunals | United Kingdom | 12 Jul 2006 | BAILII |
|
1 |
| United Utilities Water Plc v Environment Agency for England & Wales | [2006] EWCA Civ 633 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 19 May 2006 | BAILII |
|
1 |
| Vibixa Ltd v Komori UK Ltd; Polestar Jowetts Ltd v Komori UK Ltd |
[2006] EWCA Civ 536; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 9 May 2006 | BAILII |
|
4 |
| Revenue and Customs v Zurich Insurance Co |
[2006] EWHC 593 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 23 Mar 2006 | BAILII |
|
2 |
| Legislation Name | Provision |
| European Communities Act 1972 | s2 |
| Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
| Ghaidan v Godin-Mendoza |
[2004] UKHL 30; |
House of Lords | United Kingdom | 21 Jun 2004 | BAILII |
|
591 |
| Köbler v Austria |
|
United Kingdom | circa 2004 | LexisNexis / Westlaw |
|
20 |
|
| Alderson v DTI |
|
United Kingdom | circa 2004 |
|
1 |
||
| Alderson v Secretary of State for Trade and Industry |
[2003] EWCA Civ 1767; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 8 Dec 2003 | BAILII |
|
2 |
| Mau |
[2003] EUECJ C-160/01; |
Court of Justice of the European Communities | Europe | 15 May 2003 | BAILII |
|
15 |
| Milk Marque and National Farmers' Union |
|
Europe | circa 2003 |
|
162 |
||
| Commission v France |
|
Europe | circa 2001 |
|
1 |
||
| deral Republic of Germany v Commission |
|
Europe | circa 2000 |
|
1 |
||
| Centrosteel |
|
Europe | circa 2000 |
|
1 |
||
| Compagnie Maritime Belge Transports SA v Commission of the European Communities |
|
Europe | circa 2000 | LexisNexis |
|
11 |
|
| Océano Grupo Editorial and Salvat Editores |
|
Europe | circa 2000 |
|
43 |
||
| Germany v Commission |
|
Europe | circa 2000 |
|
2 |
||
| Ideal Tourisme SA v Belgium Case C-36/99 |
|
Europe | circa 2000 |
|
1 |
||
| Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) |
[1999] UKHL 48; |
House of Lords | United Kingdom | 18 Nov 1999 | BAILII |
|
38 |
| Bayerische Motorenwerke AG (BMW) v Deenik |
|
Europe | circa 1999 | LexisNexis |
|
61 |
|
| Scotch Whisky Association v COFEPP |
|
Europe | circa 1998 |
|
1 |
||
| Elizabeth Blasi v Finazament Munchen |
|
Europe | circa 1998 |
|
13 |
||
| ARO Lease v Inspecteur der Belastingdienst |
|
Europe | circa 1997 |
|
1 |
||
| Linthorst, Pouwels en Scheres |
|
Europe | circa 1997 |
|
2 |
||
| Commission v Socurte |
|
Europe | circa 1997 |
|
1 |
||
| [1996] Ecr 1-4959 |
|
Europe | circa 1996 |
|
2 |
||
| Dudda v Finanzamt Bergisch Gladbach |
|
Europe | circa 1996 |
|
1 |
||
| Webb v EMO Air Cargo (UK) Ltd (No 2) |
|
United Kingdom | circa 1995 | LexisNexis / Westlaw |
|
8 |
|
| [1995] 1 WLR 145 |
|
United Kingdom | circa 1995 | LexisNexis / Westlaw |
|
2 |
|
| Webb v EMO Air Cargo (UK) Ltd |
|
United Kingdom | circa 1994 | LexisNexis / Westlaw |
|
13 |
|
| Francovitch v Italy |
|
Europe | circa 1993 |
|
14 |
||
| Matra SA v Commissioner of the European Communities |
|
Europe | circa 1993 |
|
10 |
||
| Webb v EMO Air Cargo (UK) Ltd |
[1992] UKHL 15; |
House of Lords | United Kingdom | 26 Nov 1992 | BAILII |
|
84 |
| Meico-Fell v Hauptzollamt Darmstadt |
|
Europe | circa 1991 |
|
1 |
||
| Marleasing |
|
Europe | circa 1990 |
|
89 |
||
| Litster v Forth Dry Dock & Engineerings Co |
|
United Kingdom | circa 1990 | LexisNexis / Westlaw |
|
161 |
|
| Comune di Carpaneto Piacentino |
|
Europe | circa 1989 |
|
34 |
||
| ORO Amsterdam Beheer and Concerto |
|
Europe | circa 1989 |
|
7 |
||
| Pickstone v Freemans plc |
[1988] UKHL 2; |
House of Lords | United Kingdom | 30 Jun 1988 | BAILII |
|
107 |
| Berkholz |
|
United Kingdom | circa 1985 | CommonLII |
|
1 |
|
| [1982] Ecr 3415 |
|
Europe | circa 1982 |
|
1 |