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Messenger Leisure Developments v HMRC 5

[2005] EWCA Civ 648

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

26th May, 2005

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Snow Factor Ltd, Snow Factor Training Ltd v Revenue & Customs (VAT - burden of proof on appellant)	[2019] UKFTT 664	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Oct 2019	BAILII
Stoke By Nayland Golf and Leisure Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Sport and physical education)	[2017] UKFTT 246	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2017	BAILII		1
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
Massey (t/a Hilden Park Partnership) v Revenue & Customs	[2013] UKFTT 391	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2013	BAILII		5
HM Revenue and Customs v The Atrium Club Ltd	[2010] EWHC 970 (Ch); [2010] BVC 661	High Court of England and Wales	United Kingdom - England and Wales	5 May 2010	BAILII		4

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
[2004] Ewhc 1761	[2004] EWHC 1761	High Court of England and Wales	United Kingdom - England and Wales	circa 2004	BAILII		1
Customs and Excise Commissioners v Zoological Society of London Case C-267/00	[2002] QB 1272		United Kingdom	circa 2002	LexisNexis / Westlaw		1
Kennemer Golf & Country Club v Staatssecretaris van Financien; Customs & Excise Commissioners v Zoological Society of London	[2002] QB 1252; [2002] All ER (D) 338; [2002] BVC 414		United Kingdom	circa 2002	LexisNexis / Westlaw		5
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
Commission v United Kingdom	[2000] EUECJ C-359/97; [2000] ECR I-6355; [2000] 3 CMLR 919	Court of Justice of the European Communities	Europe	12 Sep 2000	BAILII		19
Stichting Uitvoering Financiële Acties	[1989] ECR 1737		Europe	circa 1989			91

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