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HMRC v Pacific Computers Ltd     11

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Beigebell Ltd (No 2) v Revenue and Customs (VALUE ADDED TAX - remittal for retrial by the Upper Tribunal - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 363	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII
Vanrooyen (Elite Prestige Supercars) Ltd v Revenue and Customs (Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT)	[2023] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Mar 2023	BAILII
Jabble v Revenue and Customs (VAT - Missing trader intra-community fraud)	[2023] UKFTT 213	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Feb 2023	BAILII
EVERYDAY WHOLESALE Ltd v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 78	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2022	BAILII
EVERYDAY WHOLESALE Ltd v Revenue & Customs (VALUE ADDED TAX - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 60	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Dec 2022	BAILII
MIDDLESEX WINES Ltd v Revenue & Customs (VALUE ADDED TAX - input tax disallowance - Kittel - taxpayer ran "cash and carry" alcohol business)	[2022] UKFTT 107	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2022	BAILII
DMC Business Machines Plc v Revenue & Customs (VALUE ADDED TAX - input tax deductibility)	[2021] UKFTT 72	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Mar 2021	BAILII
Drummond, R v	[2020] EWCA Crim 267	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	14 Feb 2020	BAILII
Field Opportunities Ltd v Revenue And Customs (VALUE ADDED TAX denial of relief for input tax)	[2019] UKFTT 0531	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Aug 2019	BAILII
Tower Bridge GP Ltd v HMRC	[2019] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII		5
Baylis v Revenue and Customs (INCOME TAX/CORPORATION TAX : Employment income)	[2016] UKFTT 725	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Oct 2016	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Harb v HRH Prince Abdul Aziz Bin Fahd Bin Abdul Aziz	[2016] EWCA Civ 556; [2016] 3 All ER 902	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	16 Jun 2016	BAILII		33
[2016] Ukut 0350	[2016] UKUT 0350	United Kingdom Upper Tribunal	United Kingdom	circa 2016	BAILII		1
Merthyr Tydfil Car Auction Ltd v Thomas	[2013] EWCA Civ 815	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Jul 2013	BAILII		2
English v Emery Reimbold & Strick Ltd	[2002] EWCA Civ 605; [2002] 3 All ER 385; [2002] 1 WLR 2409; [2002] All ER (D) 302; [2003] IRLR 710; [2002] UKHRR 957; [2002] CPLR 520; 164 JP 240	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Apr 2002	BAILII		756
[2002] All Er 385	[2002] All ER 385		United Kingdom	circa 2002	LexisNexis		2
Flannery v Halifax Estate Agencies Ltd	[1999] EWCA Civ 811; [2000] 1 All ER 373; [2000] 1 WLR 377; [1999] BLR 107	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Feb 1999	BAILII		384
Biogen Inc v Medeva plc	[1996] UKHL 18; [1997] RPC 1; (1996) 38 BMLR 149; (1996) 36 IPR 438	House of Lords	United Kingdom	31 Oct 1996	BAILII		628
Meek v City of Birmingham District Council	[1987] EWCA Civ 9; [1987] IRLR 250	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Feb 1987	BAILII		857
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1152