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Commissioners of Customs and Excise v Sinclair Collis Ltd   flag  19

[2001] UKHL 30; [2001] All ER (D) 29; [2001] STI 893; [2001] BVC 378; [2001] BTC 5284
House of Lords
United Kingdom
7th June, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Realreed Ltd v Revenue & Customs (VAT - supplies of serviced apartments - whether excluded from the exemption) [2023] UKFTT 1042 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Dec 2023 BAILII flag
Revenue and Customs v Netbusters (UK) Ltd [2022] UKUT 175 United Kingdom Upper Tribunal United Kingdom 5 Jul 2022 BAILII flag 1
CITY YMCA LONDON v Revenue & Customs (VAT - characterisation of supply) [2021] UKFTT 477 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Dec 2021 BAILII flag 1
Netbusters (UK) Ltd v Revenue & Customs (proper classification for VAT purposes the supplies) [2020] UKFTT 438 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Nov 2020 BAILII flag 2
Cornerstone Telecommunications Infrastructure Ltd v Compton Beauchamp Estates Ltd [2019] EWCA Civ 1755; [2020] 1 P & CR 15; [2020] RVR 20 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Oct 2019 BAILII flag 13
Fortyseven Park Street Ltd v HMRC [2019] EWCA Civ 849 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 May 2019 BAILII flag 6
Lucien Callwood v The Registrar of Lands [2017] ECarSC 395 Eastern Caribbean Supreme Court International 12 Dec 2017 CommonLII flag
Revenue & Customs v Zombory-Moldovan (t/a Craft Carnival) [2016] UKUT 433 United Kingdom Upper Tribunal United Kingdom 7 Oct 2016 BAILII flag 2
Principle & Fellows of Lady Margaret Hall v Revenue & Customs [2014] UKFTT 1092 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Dec 2014 BAILII flag 2
Willant Trust Ltd v Revenue & Customs [2014] UKFTT 1083 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Dec 2014 BAILII flag 2
Fareham Borough Council v Revenue & Customs [2014] UKFTT 1033 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 May 2014 BAILII flag 1
Dazmonda Ltd v Revenue & Customs [2014] UKFTT 337 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Apr 2014 BAILII flag 2
Sophisticuts v Revenue & Customs [2011] UKFTT 141 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Feb 2011 BAILII flag
Grimsby College Enterprises Ltd [2010] UKUT 141 United Kingdom Upper Tribunal United Kingdom 7 May 2010 BAILII flag
Holland (t/a The Studio Hair Co) v Revenue and Customs Commissioners [2008] EWHC 2621 (Ch); [2009] BVC 3; [2009] BTC 5003; [2008] STI 2374 High Court of England and Wales United Kingdom - England and Wales 30 Oct 2008 BAILII flag 5
Newnham College In the University of Cambridge v HM Revenue & Customs [2006] EWCA Civ 285; [2006] BVC 483; [2006] BTC 5420 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Mar 2006 BAILII flag 1
Clear Channel UK Ltd v Manchester City Council [2004] EWHC 2873 (Ch) High Court of England and Wales United Kingdom - England and Wales 14 Dec 2004 BAILII flag 2
GSTR 2003/7 - Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2003] ATOGSTR GSTR2003/7 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTR 2003/7 - Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ? [2003] ATOGSTR 7 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Card Protection Plan Ltd v Customs and Excise Commissioners [1999] 2 AC 601; [1999] 3 WLR 203 United Kingdom circa 1999 LexisNexis / Westlaw flag 62
Faaborg-Gelting Linien [1996] EUECJ C-231/94; [1996] ECR I-2395; [1996] CEC 587; [1996] All ER (EC) 656; [1996] 3 CMLR 535 Court of Justice of the European Communities Europe 2 May 1996 BAILII flag 63
Lubbock Fine [1993] ECR I-6665 Europe circa 1993 flag 6
Wolverhampton and Dudley Breweries plc v Customs and Excise Commissioners [1990] VATTR 131 United Kingdom circa 1990 flag 2
Newcastle City Council v Royal Newcastle Hospital [1959] AC 248 United Kingdom circa 1959 LexisNexis / Westlaw flag 46
R v St Pancras Assessment Committee [1877] UKLawRpKQB 79; 2 QBD 581; 46 LJMC 243; 61 LT 870; 54 JP 324 United Kingdom 20 Jun 1877 CommonLII flag 50

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