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CPP     88

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
JPMORGAN CHASE BANK, NA v Revenue & Customs (VAT - Whether single or multiple supplies - If a single supply whether standard rated or exempt)	[2023] UKFTT 856	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Sep 2023	BAILII
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
SPECTRUM COMMUNITY HEALTH CIC v Revenue & Customs (VAT - exemption - Article 132(1)(b) VAT Directive EU principle of fiscal neutrality)	[2022] UKFTT 237	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Aug 2022	BAILII
Ice Rink Co Ltd & Planet Ice (Milton Keynes) Ltd v Revenue & Customs (VAT - SUPPLY : Single or multiple)	[2020] UKFTT 350	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Aug 2020	BAILII
Planet Ice (Milton Keynes) Ltd v Revenue & Customs (VALUE ADDED TAX - package of supplies of admission to ice skating rink and hire of children's ice skates)	[2020] UKFTT 517	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Aug 2020	BAILII
Leisure, Independence, Friendship and Enablement Services Ltd v HMRC	[2020] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Mar 2020	BAILII		3
Virgin Media Ltd v Revenue & Customs (VALUE ADDED TAX - payment handling charges)	[2020] UKFTT 30	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2020	BAILII
Skin Rich Ltd v HMRC	[2019] UKFTT 514	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2019	BAILII		4
HMRC v the Ice Rink Co	[2019] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	8 Apr 2019	BAILII		6
News Corporation UK & Ireland Ltd	[2018] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2018	BAILII		2
Ice Rink Co Ltd v Revenue and Customs (VAT - SUPPLY : Single or multiple)	[2017] UKFTT 698	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Sep 2017	BAILII
PayPoint Collections Ltd and PayPoint Network Ltd v Revenue and Customs (VAT - SUPPLY : Other)	[2017] UKFTT 424	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 May 2017	BAILII		2
Oise Ltd v Revenue & Customs (Value Added Tax - Exemption)	[2016] UKFTT 749	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Nov 2016	BAILII		1
Revenue & Customs v Zombory-Moldovan (t/a Craft Carnival)	[2016] UKUT 433	United Kingdom Upper Tribunal	United Kingdom	7 Oct 2016	BAILII		2
Nestlé UK Limited v HMRC	[2016] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Feb 2016	BAILII		1
Findmypast Ltd (formerly DC Thomson Family History Ltd) v Revenue & Customs	[2016] UKUT 17	United Kingdom Upper Tribunal	United Kingdom	21 Jan 2016	BAILII		1
HM Revenue and Customs v Brockenhurst College	[2015] EWCA Civ 1196	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	2 Dec 2015	BAILII		1
Risktop Consulting Ltd v Revenue & Customs (VAT - EXEMPT SUPPLIES : Insurance)	[2015] UKFTT 469	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Oct 2015	BAILII
International Antiques and Collectors Fairs Ltd v Revenue and customs Commissioners	[2015] UKFTT 354	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jul 2015	BAILII		2
Craft Carnival v Revenue & Customs	[2015] UKFTT 245	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2015	BAILII		1
Ltd v Revenue & Customs	[2014] UKFTT 1113	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Dec 2014	BAILII		1
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners	[2014] EWCA Civ 773	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jun 2014	BAILII		8
DPAS Ltd v Revenue & Customs Commissioners	[2013] UKFTT 676	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Nov 2013	BAILII		3
AN Checker Heating & Service Engineers v HMRC	[2013] UKFTT 506	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Sep 2013	BAILII		4
Revenue & Customs	[2013] UKFTT 481	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Sep 2013	BAILII
Nuffield Health v Revenue and Customs Commissioners	[2013] UKFTT 291	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2013	BAILII		2
Mesto Zamberk v Financni reditelstvi v Hradci Kralove	[2013] EUECJ C-18/12	Court of Justice of the European Communities	Europe	21 Feb 2013	BAILII
BGZ Leasing sp z o o v Dyrektor Izby Skarbowej w Warszawie	[2013] EUECJ C-224/11	Court of Justice of the European Communities	Europe	17 Jan 2013	BAILII		1
Field Fisher Waterhouse LLP v Commissioners for Her Majesty's Revenue and Customs	[2012] EUECJ C-392/11	Court of Justice of the European Communities	Europe	27 Sep 2012	BAILII		1
DTZ Zadelhoff vof v Staatssecretaris van Financien	[2012] EUECJ C-259/11	Court of Justice of the European Communities	Europe	5 Jul 2012	BAILII
Deutsche Bank (VAT)	[2012] EUECJ C-44/11_O	Court of Justice of the European Communities	Europe	8 May 2012	BAILII
Feyerbacher (Value added tax)	[2012] EUECJ C-334/10_O	Court of Justice of the European Communities	Europe	1 Mar 2012	BAILII
Lebara	[2011] EUECJ C-520/10	Court of Justice of the European Communities	Europe	8 Dec 2011	BAILII
Rank Group (Taxation)	[2011] EUECJ C-260/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
Rank Group (Taxation)	[2011] EUECJ C-259/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII		1
GFKL Financial Services (Taxation)	[2011] EUECJ C-93/10	Court of Justice of the European Communities	Europe	14 Jul 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-499/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-497/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-501/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-502/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Skandinaviska Enskilda Banken (Taxation)	[2011] EUECJ C-540/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII		1
Skandinaviska Enskilda Banken (Taxation)	[2010] EUECJ C-540/09	Court of Justice of the European Communities	Europe	16 Dec 2010	BAILII
CopyGene A v S (Taxation)	[2010] EUECJ C-262/08	Court of Justice of the European Communities	Europe	10 Jun 2010	BAILII
Future Health Technologies (Taxation)	[2010] EUECJ C-86/09	Court of Justice of the European Communities	Europe	10 Jun 2010	BAILII
De Fruytier (Taxation)	[2010] EUECJ C-237/09	Court of Justice of the European Communities	Europe	3 Jun 2010	BAILII
Commission v France (Taxation)	[2010] EUECJ C-94/09	Court of Justice of the European Communities	Europe	6 May 2010	BAILII		1
Eulitz (Taxation)	[2010] EUECJ C-473/08	Court of Justice of the European Communities	Europe	28 Jan 2010	BAILII		1
Supercook UK LLP & Dr Oetker UK Ltd v Revenue & Customs	[2010] UKFTT 13	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jan 2010	BAILII		1
Swiss Re Germany Holding (Taxation)	[2009] EUECJ C-242/08	Court of Justice of the European Communities	Europe	22 Oct 2009	BAILII
RCI Europe (Taxation)	[2009] EUECJ C-37/08_O	Court of Justice of the European Communities	Europe	2 Apr 2009	BAILII
HBOS Plc v HM Revenue & Customs	[2008] ScotCS CSIH_69	Scottish Court of Session	United Kingdom - Scotland	30 Dec 2008	BAILII
Ministero delle Finanze v Part Service (Taxation)	[2008] EUECJ C-425/06; [2008] ECR I-897	Court of Justice of the European Communities	Europe	21 Feb 2008	BAILII		28
Ford Motor Co Ltd v HMRC	[2007] EWCA Civ 1370	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2007	BAILII		3
Healthcare at Home Ltd v HMRC	[2007] UKVAT V20379	VAT & Duties Tribunals	United Kingdom	25 Sep 2007	BAILII		1
Axa UK Plc v Revenue & Customs	[2007] UKVAT V20342	VAT & Duties Tribunals	United Kingdom	12 Sep 2007	BAILII
Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien (Taxation)	[2007] EUECJ C-442/05	Court of Justice of the European Communities	Europe	10 Jul 2007	BAILII
Ludwig	[2007] EUECJ C-453/05; [2007] ECR I-5083	Court of Justice of the European Communities	Europe	21 Jun 2007	BAILII		7
Haderer	[2007] EUECJ C-445/05; [2007] ECR I-4841	Court of Justice of the European Communities	Europe	14 Jun 2007	BAILII		13
Aktiebolaget NN	[2007] EUECJ C-111/05; [2007] ECR I-2697	Court of Justice of the European Communities	Europe	29 Mar 2007	BAILII		23
Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financien	[2007] EUECJ C-434/05_O	Court of Justice of the European Communities	Europe	8 Mar 2007	BAILII
Burmese Cat Benevolent Fund v Revenue & Customs	[2007] UKVAT V20015	VAT & Duties Tribunals	United Kingdom	14 Feb 2007	BAILII
Commission v Greece (Taxation)	[2006] EUECJ C-13/06	Court of Justice of the European Communities	Europe	7 Dec 2006	BAILII
Aktiebolaget NN (Taxation)	[2006] EUECJ C-111/05	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII
SociEtE thermale d'EugEnie-Les-Bains (Taxation)	[2006] EUECJ C-277/05	Court of Justice of the European Communities	Europe	13 Sep 2006	BAILII
Hutchison 3G (Taxation)	[2006] EUECJ C-369/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
United Utilities	[2006] EUECJ C-89/05; [2006] ECR I-6813; [2006] 3 CMLR 41	Court of Justice of the European Communities	Europe	13 Jul 2006	BAILII		6
Talacre Beach Caravan Sales	[2006] EUECJ C-251/05; [2006] ECR I-6269; [2006] CEC 1000; [2006] 3 CMLR 31	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		8
L u p (Taxation)	[2006] EUECJ C-106/05	Court of Justice of the European Communities	Europe	8 Jun 2006	BAILII
Redcats (Brands) Ltd v Revenue & Customs	[2006] UKVAT V19648	VAT & Duties Tribunals	United Kingdom	26 May 2006	BAILII
Health Group SA Public Body and Hospital v Revenue & Customs	[2006] UKVAT V19593	VAT & Duties Tribunals	United Kingdom	25 May 2006	BAILII
Turn- und Sportunion Waldburg	[2006] EUECJ C-246/04; [2006] ECR I-589	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		16
Ygeia (Taxation - Exemptions - Activities closely related to hospital and medical care)	[2005] EUECJ C-394/04	Court of Justice of the European Communities	Europe	1 Dec 2005	BAILII		1
Ygeia (Taxation)	[2005] EUECJ C-395/04	Court of Justice of the European Communities	Europe	1 Dec 2005	BAILII
Kingfisher Plc v Customs and Excise	[2004] UKVAT V18668	VAT & Duties Tribunals	United Kingdom	21 Jun 2004	BAILII
Talacre Beach Caravan Sales Ltd v Customs & Excise	[2004] EWHC 165 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Feb 2004	BAILII		1
MacCarthaigh (Inspector of Taxes) v Cablelink Ltd	[2003] IESC 67; [2003] 4 IR 510; [2004] 1 ILRM 359	Supreme Court of Ireland	Republic of Ireland	19 Dec 2003	BAILII		14
Zita Modes	[2003] EUECJ C-497/01; [2003] ECR I-14393	Court of Justice of the European Communities	Europe	27 Nov 2003	BAILII		20
D ’ Ambrumenil and Dispute Resolution Services	[2003] EUECJ C-307/01; [2003] ECR I-13989	Court of Justice of the European Communities	Europe	20 Nov 2003	BAILII		14
Unterpertinger	[2003] EUECJ C-212/01; [2003] ECR I-13859	Court of Justice of the European Communities	Europe	20 Nov 2003	BAILII		5
Taksatorringen (Taxation)	[2003] EUECJ C-8/01	Court of Justice of the European Communities	Europe	20 Nov 2003	BAILII		1
Dornier	[2003] EUECJ C-45/01; [2003] ECR I-12911	Court of Justice of the European Communities	Europe	6 Nov 2003	BAILII		25
Seeling	[2003] EUECJ C-269/00; [2003] ECR I-4101	Court of Justice of the European Communities	Europe	8 May 2003	BAILII		24
Maierhofer	[2003] EUECJ C-315/00; [2003] ECR I-563	Court of Justice of the European Communities	Europe	16 Jan 2003	BAILII		18
Commission v Germany	[2002] EUECJ C-287/00; [2002] ECR I-5811	Court of Justice of the European Communities	Europe	20 Jun 2002	BAILII		25
Customs and Excise Commissioners v Primback Ltd	[2001] EUECJ C3499; [2001] 2 CMLR 42; [2001] All ER (EC) 714; [2001] CEC 132; [2001] ECR I-3833	Court of Justice of the European Communities	Europe	15 May 2001	BAILII		16
Forsakringsaktiebolaget Skandia (publ), Re	[2001] EUECJ C24099; [2001] 2 CMLR 34; [2001] ECR I-1951; [2001] All ER (EC) 822	Court of Justice of the European Communities	Europe	8 Mar 2001	BAILII		19
Commission v France	[2001] EUECJ C7699; [2001] ECR I-249; [2001] 1 CMLR 48	Court of Justice of the European Communities	Europe	circa 2001	BAILII		33
Bertelsmann	[2001] EUECJ C38099; [2001] 3 CMLR 13; [2001] ECR I-5163; [2001] CEC 197	Court of Justice of the European Communities	Europe	circa 2001	BAILII		7