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Cresta Holidays Ltd 5

[2001] EWCA Civ 215

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

20th February, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Colaingrove Ltd v Revenue and Customs (VAT - claim to additional interest)	[2024] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2024	BAILII
Isle of Wight NHS Trust (2) Betsi Cadwaladr University Health Board (3) Southport & Ormskirk Hospital NHS Trust v Revenue & Customs (Vat : applications to strike out - yes - Standing)	[2023] UKFTT 23	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jan 2023	BAILII
Buckingham Bingo v Revenue and Customs (VAT - APPEALS : Applications generally)	[2018] UKFTT 257	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 May 2018	BAILII
Adam Mather v HMRC	[2014] UKFTT 1062	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Nov 2014	BAILII		4
Taylor Clark Leisure PLC v Revenue & Customs	[2013] UKFTT 792	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2012	BAILII		1

Legislation Cited

Legislation Name	Provision
Finance Act 1972	s40
Finance Act 1989	s24
Finance Act 1994	s59, s60

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Customs and Excise Commissioners v Fine Art Developments	[1989] 1 AC 914		United Kingdom	circa 1989	LexisNexis / Westlaw		4
Williams & Glyn's Bank Ltd	[1974] VATTR 262		United Kingdom	circa 1974			11
Processed Vegetable Growers Association Ltd v The Commissioners of Customs and Excise	[1973] VATTR 87		United Kingdom	circa 1973			2

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