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Kefalas     49

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)	[2022] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2022	BAILII		1
Amw Estates Ltd v HMRC	[2020] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2020	BAILII		1
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
Roy Wilson Cars v Revenue & Customs (VAT - INPUT TAX : Other)	[2018] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2018	BAILII
Easynet Global Services Ltd, Re	[2018] EWCA Civ 10	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jan 2018	BAILII		1
Victoria Walk Ltd v HMRC	[2016] UKFTT 687	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Oct 2016	BAILII		3
Ulster Metal Refiners Ltd v Revenue And Customs	[2016] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	20 Jul 2016	BAILII		1
Rioni Ltd v Revenue & Customs (VAT - INPUT TAX : Other)	[2015] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Apr 2015	BAILII
AA015192009	[2015] UKAITUR AA015192009		United Kingdom	16 Mar 2015	BAILII
Colour Blast Ltd & Sunlight Optical Ltd v Revenue & Customs	[2015] UKFTT 98	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2015	BAILII
Pacific Computers Ltd v Revenue & Customs	[2015] UKFTT 26	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII		2
Torresi Consiglio dell’Ordine degli Avvocati di Macerata (Opinion)	[2014] EUECJ C-59/13_O	Court of Justice of the European Communities	Europe	10 Apr 2014	BAILII
Intekx Ltd v Revenue & Customs	[2014] UKFTT 277	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2014	BAILII		4
SICES (Judgment of the Court)	[2014] EUECJ C-155/13	Court of Justice of the European Communities	Europe	13 Mar 2014	BAILII
Electrical Environmental Services Ltd v Revenue & Customs	[2014] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jan 2014	BAILII		3
Martin Y Paz Diffusion SA v David Depuydt, Fabriek van Maroquinerie Gauquie NV	[2013] EUECJ C-661/11	Court of Justice of the European Communities	Europe	18 Apr 2013	BAILII
Global Corporation Trading Ltd v Revenue & Customs	[2013] UKFTT 170	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2013	BAILII		1
Wholesale Ltd v Revenue & Customs	[2012] UKFTT 616	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Sep 2012	BAILII
Mavisat Ltd v Revenue & Customs	[2012] UKFTT 253	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Mar 2012	BAILII
Option NTC Ltd v Revenue & Customs	[2011] UKFTT 768	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Nov 2011	BAILII		1
Coracle Ventures Ltd v Revenue & Customs	[2011] UKFTT 630	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2011	BAILII		1
Edgeskill Ltd v Revenue and Customs Commissioners	[2011] UKFTT 393	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2011	BAILII		4
Birmingham Hippodrome Theatre Trust Ltd v HMRC	[2011] UKFTT 117	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Feb 2011	BAILII		3
Budejovicky Budvar (Approximation of laws)	[2011] EUECJ C-482/09_O	Court of Justice of the European Communities	Europe	3 Feb 2011	BAILII
Bozkurt (External relations)	[2010] EUECJ C-303/08_O	Court of Justice of the European Communities	Europe	8 Jul 2010	BAILII
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
Low v Secretary of State for the home department	[2010] EWCA Civ 4	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Jan 2010	BAILII		2
4 Distribution Ltd v HMRC	[2009] UKFTT 242	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Sep 2009	BAILII		4
Pendragon Plc v Revenue & Customs	[2009] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jul 2009	BAILII		2
Blue Sphere Global Ltd v HMRC	[2009] EWHC 1150 (Ch); [2009] BVC 580	High Court of England and Wales	United Kingdom - England and Wales	22 May 2009	BAILII		55
Calltel Telecom Ltd v HMRC	[2009] EWHC 1081 (Ch); [2009] BVC 555	High Court of England and Wales	United Kingdom - England and Wales	21 May 2009	BAILII		38
Messner (Approximation of laws)	[2009] EUECJ C-489/07_O	Court of Justice of the European Communities	Europe	18 Feb 2009	BAILII
Livewire Telecom Ltd; v HMRC	[2009] EWHC 15 (Ch); [2009] BVC 172; [2009] BTC 5173	High Court of England and Wales	United Kingdom - England and Wales	16 Jan 2009	BAILII		69
Megtian Ltd v Revenue & Customs	[2008] UKVAT V20894	VAT & Duties Tribunals	United Kingdom	11 Dec 2008	BAILII		4
Hargreaves (UK) Plc v Revenue & Customs	[2007] UKVAT V20382	VAT & Duties Tribunals	United Kingdom	3 Oct 2007	BAILII
Calltel Telecom Ltd v HMRC	[2007] UKVAT V20266; [2007] BVC 2544	VAT & Duties Tribunals	United Kingdom	20 Jul 2007	BAILII		14
Fidium Finanz	[2006] EUECJ C-452/04; [2007] All ER (EC) 239; [2007] 1 CMLR 15; [2006] ECR I-9521	Court of Justice of the European Communities	Europe	3 Oct 2006	BAILII		34
Kittel (Taxation)	[2006] EUECJ C-440/04	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		1
Kittel (Taxation)	[2006] EUECJ C-439/04	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		3
Test Claimants in the Thin Cap Group Litigation (Freedom of establishment)	[2006] EUECJ C-524/04	Court of Justice of the European Communities	Europe	29 Jun 2006	BAILII
Redcats (Brands) Ltd v Revenue & Customs	[2006] UKVAT V19648	VAT & Duties Tribunals	United Kingdom	26 May 2006	BAILII
Agip Petroli	[2006] EUECJ C-456/04; [2006] ECR I-3395	Court of Justice of the European Communities	Europe	6 Apr 2006	BAILII		1
Halifax	[2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36	Court of Justice of the European Communities	Europe	21 Feb 2006	BAILII		101
Walcher	[2003] EUECJ C-201/01; [2003] ECR I-8827	Court of Justice of the European Communities	Europe	11 Sep 2003	BAILII		3
Milk Marque and National Farmers' Union	[2003] EUECJ C-137/00; [2004] All ER (EC) 410; [2003] ECR I-7975	Court of Justice of the European Communities	Europe	9 Sep 2003	BAILII		17
Diamantis	[2000] EUECJ C-373/97; [2001] 3 CMLR 41; [2000] ECR I-1705	Court of Justice of the European Communities	Europe	23 Mar 2000	BAILII		40
Centros Ltd v Erhvervs	[2000] EUECJ C-212/97	Court of Justice of the European Communities	Europe	9 Mar 1999	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Pafitis v TKE	[1996] EUECJ C-441/93; [1996] ECR I-1347	Court of Justice of the European Communities	Europe	12 Mar 1996	BAILII		5
Paletta	[1996] ECR I-2357		Europe	circa 1996			15
TV10	[1994] EUECJ C-23/93; [1994] ECR I-4795	Court of Justice of the European Communities	Europe	5 Oct 1994	BAILII		21
General Milk Products	[1993] EUECJ C-8/92; [1993] ECR I-779	Court of Justice of the European Communities	Europe	3 Mar 1993	BAILII		17
Sindesmos Melon tis Eleftheras Evangelikis Ekklisias v Greek State	[1992] ECR I-2111		Europe	circa 1992			5
Joined Cases C-19/90 and C-20/90 Karella and Karellas	[1991] ECR I-2691		Europe	circa 1991			5
Lair	[1988] ECR 3161; [1989] 3 CMLR 545		Europe	circa 1988			54
Leclerc v Au Blé Vert	[1985] ECR 1; [1985] 2 CMLR 286		Europe	circa 1985			18
Van Binsbergen	[1974] EUECJ R-33/74; (1975) 1 CMLR 298; [1974] ECR 1299	Court of Justice of the European Communities	Europe	3 Dec 1974	BAILII		36