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| Case Name | Citation(s) | Court | Jurisdiction | Date | Full Text | Citation Index † | |
| Khan v Revenue and Customs | [2006] EWCA Civ 89 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Feb 2006 | BAILII |
|
 35 |
| Foneshops Ltd v HMRC | [2015] UKFTT 410 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Aug 2015 | BAILII |
|
16 |
| Dale Global Ltd v HMRC | [2018] UKFTT 363 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jun 2018 | BAILII |
|
5 |
| Awards Drinks v HMRC | [2021] EWCA Civ 1235 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 6 Aug 2021 | BAILII |
|
4 |
| VWFS | [2017] UKSC 26 | United Kingdom Supreme Court | United Kingdom | 5 Apr 2017 | BAILII |
|
4 |
| Alway Sheet Metal | [2017] UKFTT 198 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Feb 2017 | BAILII |
|
4 |
| Ronald Hull Junior Ltd v HMRC | [2016] UKFTT 525 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jul 2016 | BAILII |
|
4 |
| Withington KFC Services Ltd v Revenue and Customs Commissioners | [2020] UKFTT 319 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Aug 2020 | BAILII |
|
3 |
| Upiter Asset Management Group Ltd v Revenue & Customs (VALUE ADDED TAX - supplies of management services made between two VAT groups) | [2021] UKFTT 96 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Apr 2021 | BAILII |
|
2 |
| Ahmad v HMRC | [2019] UKFTT 682 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Nov 2019 | BAILII |
|
2 |
| Kishore v HMRC | [2018] UKFTT 759 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Dec 2018 | BAILII |
|
2 |
| Golden Cube Ltd | [2018] UKFTT 488 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Aug 2018 | BAILII |
|
2 |
| Couldwell Concrete Flooring Ltd v HMRC | [2016] UKFTT 776 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Nov 2016 | BAILII |
|
2 |
| Ali (t/a Vakas Balti) v Revenue & Customs | [2006] EWHC 23 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 23 Jan 2006 | BAILII |
|
2 |
| BUPA Purchasing Ltd v HM Revenue and Customs | [2005] EWHC 2117 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 8 Oct 2005 | BAILII |
|
2 |
| Commissioners for His Majesty's Revenue and Customs v Malde | [2023] EWHC 1188 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 19 May 2023 | BAILII |
|
1 |
| Baig v Revenue & Customs (VAT - assessments - 20 year time limit) | [2020] UKFTT 318 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Aug 2020 | BAILII |
|
1 |
| FW Services Ltd | [2020] UKFTT 143 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Mar 2020 | BAILII |
|
1 |
| Ansar Ali t/a Indian Voojan v HMRC | [2020] UKFTT 70 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Feb 2020 | BAILII |
|
1 |
| Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) | [2018] UKFTT 632 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Oct 2018 | BAILII |
|
1 |
| Thomas O Rourke t/a Southgates UK | [2018] UKFTT 70 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Feb 2018 | BAILII |
|
1 |
| NHS Lothian Health Board v Revenue and Customs (VAT - INPUT TAX : Apportionment) | [2017] UKFTT 522 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Jun 2017 | BAILII |
|
1 |
| Lok v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2017] UKFTT 169 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Feb 2017 | BAILII |
|
1 |
| Rasul v Revenue & Customs (VAT) | [2015] UKFTT 352 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Jul 2015 | BAILII |
|
1 |
| Matthew Hodges v HMRC | [2015] UKFTT 227 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 May 2015 | BAILII |
|
1 |
| Hussein v Revenue & Customs | [2014] UKFTT 307 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2014 | BAILII |
|
1 |
| Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal) | [2024] UKFTT 594 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jul 2024 | BAILII |
|
|
| Good Choice 2016 Ltd v Revenue and Customs (VAT - suppression of purchases, inferred suppression of sales - presumption of continuity) | [2024] UKFTT 544 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 24 Jun 2024 | BAILII |
|
|
| Jelly Vine Productions Ltd v Revenue and Customs (PROCEDURE - application for preliminary issues hearing) | [2024] UKFTT 562 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jun 2024 | BAILII |
|
|
| Lancer Scott Ltd v Revenue and Customs (VAT - when did HMRC have sufficient evidence to issue an assessment) | [2024] UKFTT 545 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Jun 2024 | BAILII |
|
|
| Freedom Recycling Ltd v Revenue and Customs (EXCISE DUTY - goods held outside a duty suspension arrangement) | [2024] UKFTT 369 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 May 2024 | BAILII |
|
|
| Johngir v Revenue And Customs (VAT - penalty - personal liability notices) | [2024] UKFTT 274 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Mar 2024 | BAILII |
|
|
| CHEON FAT Ltd v Revenue & Customs (CORPORATION TAX - discovery assessments and closure notice for suppressed cash sales) | [2024] UKFTT 180 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Feb 2024 | BAILII |
|
|
| New Claire Wine Ltd v Revenue And Customs (VAT and CORPORATION TAX - admissibility of documents derived from a server as evidence) | [2024] UKFTT 14 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jan 2024 | BAILII |
|
|
| Conditionaire Energy Savers Ltd v Revenue And Customs (VAT - Failure to keep documents necessary to verify returns) | [2023] UKFTT 977 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Nov 2023 | BAILII |
|
|
| MAXXIM RESIDENTIAL DESIGN LTD v Revenue & Customs (VAT - appeal against assessments - assessments for earlier years made outside statutory time limit) | [2023] UKFTT 474 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Jun 2023 | BAILII |
|
|
| Byrne v Revenue and Customs (CLOSURE NOTICES - records - burden of proof) | [2023] UKFTT 293 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2023 | BAILII |
|
|
| Star Services Oxford Ltd v Revenue And Customs (VAT - lease rental invoices) | [2022] UKFTT 291 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Aug 2022 | BAILII |
|
|
| Adspec Ltd v Revenue & Customs (Procedure) | [2022] UKFTT 285 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Aug 2022 | BAILII |
|
|
| BOBBY KHAN ENTERPRISES LTD v Revenue & Customs (INCOME TAX AND VAT - Undeclared purchases - assessments and closure notices) | [2022] UKFTT 236 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Aug 2022 | BAILII |
|
|
| TOWARDS ZERO FOUNDAITON (formerly GLOBAL NEW CAR ASSESSMENT PROGRAMME) v Revenue & Customs (VAT: charitable body undertaking paid for and free crash tests) | [2022] UKFTT 226 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Jul 2022 | BAILII |
|
|
| Quality Convenience Store Ltd v Revenue And Customs (VAT and Corporation Tax - HMRC assessments to both based on their view that the appellant had supressed) | [2022] UKFTT 207 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Jun 2022 | BAILII |
|
|
| JIN FU CHINESE TAKEAWAY Ltd v Revenue & Customs (VAT/CORPORATION TAX - whether sales suppressed - yes) | [2022] UKFTT 191 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 31 May 2022 | BAILII |
|
|
| MANGIO LTD v Revenue & Customs (VAT - VATA 1994, section 73 - food and drink for take-away, eat-in, and deliveries) | [2022] UKFTT 111 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2022 | BAILII |
|
|
| STARZ TRADERS Ltd v Revenue & Customs (VAT - appeal against assessments based on allegedly unexplained deposits in a bank account) | [2022] UKFTT 89 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Mar 2022 | BAILII |
|
|
| Timothy Lock v Revenue & Customs (VAT - Input tax - disallowed - best judgement assessments) | [2021] UKFTT 277 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jul 2021 | BAILII |
|
|
| Endeavour Strategic Developments LLP v Revenue & Customs (VAT - denial of input tax) | [2021] UKFTT 93 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Apr 2021 | BAILII |
|
|
| Subway (Staines Central) Ltd v Revenue & Customs (VAT - assessment - standard rated sales incorrectly recorded as zero rated) | [2020] UKFTT 468 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Nov 2020 | BAILII |
|
|
| Nasir v Revenue & Customs (application for late appeal - | [2020] UKFTT 455 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 9 Nov 2020 | BAILII |
|
|
| Elmpine Developments Ltd v Revenue & Customs (Construction Industry Scheme) | [2020] UKFTT 351 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Sep 2020 | BAILII |
|
|
| Daly v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) | [2020] UKFTT 281 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Jun 2020 | BAILII |
|
|
| Convery v Revenue & Customs (VAT : best judgment assessments) | [2020] UKFTT 196 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Apr 2020 | BAILII |
|
|
| RPS Health in Business Ltd, RPS Consulting Services Ltd v Revenue & Customs (VAT - occupational health services) | [2020] UKFTT 150 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Mar 2020 | BAILII |
|
|
| Crutchley (t/as Victoria's Hair and Beauty) v Revenue & Customs (VAT - inaccurate prime records) | [2020] UKFTT 15 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Jan 2020 | BAILII |
|
|
| Exotic Spice (Sportborough) Ltd v Revenue & Customs (CORPORATION TAX AND VALUE ADDED TAX - assessments) | [2019] UKFTT 661 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Oct 2019 | BAILII |
|
|
| Cussens v Revenue & Customs (Income tax - fair inferences) | [2019] UKFTT 543 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Aug 2019 | BAILII |
|
|
| Homsub Ltd v Revenue & Customs (VAT - Best Judgment - Flawed methodology) | [2019] UKFTT 536 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Aug 2019 | BAILII |
|
|
| Edgell v Revenue & Customs (VAT - REGISTRATION : Late) | [2018] UKFTT 710 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Dec 2018 | BAILII |
|
|
| Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) | [2018] UKFTT 570 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Oct 2018 | BAILII |
|
|
| Pathmanathan v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) | [2018] UKFTT 533 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Sep 2018 | BAILII |
|
|
| Aslam v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Exemptions and reliefs) | [2017] UKFTT 860 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Dec 2017 | BAILII |
|
|
| McQuaid v Revenue and Customs (Excise Duty : rebated fuel in road vehicles) | [2017] UKFTT 654 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 Aug 2017 | BAILII |
|
|
| Best Buy Communications Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2017] UKFTT 653 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Aug 2017 | BAILII |
|
|
| La Belle Vie Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2017] UKFTT 433 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 30 May 2017 | BAILII |
|
|
| Whitfield v Revenue and Customs (VAT - ASSESSMENTS : Best judgment : Rev 1) | [2016] UKFTT 685 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Oct 2016 | BAILII |
|
|
| Doherty (trading as DandL Contracts) v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2016] UKFTT 672 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 11 Oct 2016 | BAILII |
|
|
| Loughshore Autos Ltd v Revenue and Customs (Excise Duty Hydrocarbon Oil - (See also Excise Restoration of Vehicle) : Assessment) | [2016] UKFTT 629 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Sep 2016 | BAILII |
|
|
| Wholesale Clearance UK Ltd v Revenue and Customs (VAT - ASSESSMENTS : Best judgment) | [2016] UKFTT 252 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Apr 2016 | BAILII |
|
|
| Knutsford Business Services v Revenue & Customs (VAT - REGISTRATION : Compulsory) | [2015] UKFTT 674 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 17 Dec 2015 | BAILII |
|
|
| MFS Fuel Supplies Ltd v Revenue & Customs | [2015] UKFTT 456 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Sep 2015 | BAILII |
|
|
| Michael Rangos v Revenue & Customs | [2015] UKFTT 262 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Jun 2015 | BAILII |
|
|
| Alexander Ross v Revenue & Customs | [2014] UKFTT 1004 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 6 Nov 2014 | BAILII |
|
|
| Matthew John McAllister v Revenue & Customs | [2014] UKFTT 875 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 8 Sep 2014 | BAILII |
|
|
| Peter Devine v Revenue & Customs | [2014] UKFTT 855 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 29 Aug 2014 | BAILII |
|
|
| Raj Cuisine (Kells) Ltd v Revenue & Customs | [2014] UKFTT 545 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Jun 2014 | BAILII |
|
|
| Raymond Brown v Revenue & Customs | [2014] UKFTT 302 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 25 Mar 2014 | BAILII |
|
|
| Abdullah Ibrahim v Revenue & Customs | [2014] UKFTT 81 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Jan 2014 | BAILII |
|
|
| Royal British Legion (Llandough & Leckwith) Club Ltd v Revenue & Customs | [2013] UKFTT 393 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 19 Jul 2013 | BAILII |
|
|
| Farhana Weerasinghe v Revenue & Customs | [2013] UKFTT 144 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Feb 2013 | BAILII |
|
|
| Christopher Dockett v Revenue & Customs | [2012] UKFTT 727 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 Nov 2012 | BAILII |
|
|
| John Ebrill v Revenue & Customs | [2012] UKFTT 240 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 4 Apr 2012 | BAILII |
|
|
| Robert John Vaughan v Revenue & Customs | [2012] UKFTT 195 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 15 Mar 2012 | BAILII |
|
|
| Dean Boyce v The Attorney General of Belize - Supreme Court Claim | [2012] BZSC 9 | Belize Supreme Court | Belize | 29 Feb 2012 | CommonLII |
|
|
| W J Black & Co v Revenue & Customs | [2011] UKFTT 330 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 18 May 2011 | BAILII |
|
|
| Fresh Sandwich Bar v Revenue & Customs | [2011] UKFTT 198 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 23 Mar 2011 | BAILII |
|
|
| Mithras (Wine Bars) Ltd v Revenue & Customs | [2010] UKFTT 622 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 1 Dec 2010 | BAILII |
|
|
| Lancers Restaurant Ltd v The Commissioners for Revenue & Customs | [2009] UKFTT 369 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Dec 2009 | BAILII |
|
|
| Mr A Ouerradi v The Commissioners for Revenue & Customs | [2009] UKFTT 339 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Dec 2009 | BAILII |
|
|
| McCowan (t/a Crystal Windows) v Revenue & Customs | [2009] UKFTT 128 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 10 Jun 2009 | BAILII |
|
|
| Doherty v Revenue & Customs | [2009] UKFTT 56 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Apr 2009 | BAILII |
|
|
| T Singh Ltd v Her Majesty's Revenue & Customs | [2009] UKFTT 37 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 2 Apr 2009 | BAILII |
|
|
| Co Registrations Online Ltd v Revenue & Customs | [2008] UKVAT V20765 | VAT & Duties Tribunals | United Kingdom | 7 Aug 2008 | BAILII |
|
|
| Mr J and Mrs Buttigieg (t/a The Cottage Cafe v Revenue & Customs | [2008] UKVAT V20707 | VAT & Duties Tribunals | United Kingdom | 6 Jun 2008 | BAILII |
|
|
| Morris Young (Perth) Ltd v Revenue & Customs | [2007] UKVAT(Excise) E01032 | VAT & Duties Tribunals | United Kingdom | 12 Mar 2007 | BAILII |
|
|
| Mitchells Agritrials Ltd v Revenue & Customs | [2006] UKVAT V19913 | VAT & Duties Tribunals | United Kingdom | 29 Nov 2006 | BAILII |
|
|
| Hurst v Revenue & Customs | [2006] UKVAT V19546 | VAT & Duties Tribunals | United Kingdom | 10 Apr 2006 | BAILII |
|
|
| Mohammed Alam v Revenue and Customs | [2005] UKVAT V19390 | VAT & Duties Tribunals | United Kingdom | 14 Dec 2005 | BAILII |
|
|
| Chestnutt (t/a Chestnutt Animal Feeds) v Revenue & Customs | [2005] UKVAT(Excise) E00893 | VAT & Duties Tribunals | United Kingdom | 12 Jul 2005 | BAILII |
|
|
| V19116 Nationwide Joinery Contractors Ltd v Revenue and Customs | [2005] UKVAT V19116 | VAT & Duties Tribunals | United Kingdom | 14 Jun 2005 | BAILII |
|
|
| Sirpal Trading Co Ltd v Customs and Excise | [2005] UKVAT V19031 | VAT & Duties Tribunals | United Kingdom | 19 Apr 2005 | BAILII |
|
|
| Boggeln (t/a Divine Fireplaces) v Customs and Excise | [2005] UKVAT V18965 | VAT & Duties Tribunals | United Kingdom | 9 Mar 2005 | BAILII |
|
|
| Omar v Customs and Excise | [2004] UKVAT V18888 | VAT & Duties Tribunals | United Kingdom | 29 Dec 2004 | BAILII |
|
|
| Heatley (t/a AGH Shopfitting) v Customs and Excise | [2004] UKVAT V18836 | VAT & Duties Tribunals | United Kingdom | 3 Nov 2004 | BAILII |
|
|
| M & K Wine Bars (Banks) v Customs and Excise | [2004] UKVAT V18821 | VAT & Duties Tribunals | United Kingdom | 29 Oct 2004 | BAILII |
|
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| Legislation Name | Provision |
| 1994 Act | s73, s83, s84 |