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SAE Education Ltd v Revenue & Customs   flag  2

[2014] UKFTT 218
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
28th February, 2014

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bell's College Ltd v Revenue & Customs [2015] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Apr 2015 BAILII flag
SAE Education Ltd v Revenue and Customs Commissioners [2019] UKSC 14; [2019] 1 WLR 2219 United Kingdom Supreme Court United Kingdom 20 Mar 2019 BAILII flag 5

Legislation Cited

Legislation Name Provision
Regulations (Cth)
Finance Act 1972

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Becker [1982] EUECJ R-8/81; [1982] ECR 53; [1982] 1 CMLR 499 Court of Justice of the European Communities Europe 19 Jan 1982 BAILII flag 128
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 344
Finance & Business Training Ltd v Revenue and Customs Commissioners [2012] UKFTT 382 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jun 2012 BAILII flag 2
Finance & Business Training v Revenue and Customs Commissioners [2013] UKUT 594 United Kingdom Upper Tribunal United Kingdom 26 Nov 2013 BAILII flag 3
London College of Computing Ltd v HMRC [2013] UKUT 404 United Kingdom Upper Tribunal United Kingdom 16 Aug 2013 BAILII flag 3
Marks & Spencer plc v Customs and Excise Commissioners [2003] QB 866 United Kingdom circa 2003 LexisNexis / Westlaw flag 40
Open University v Revenue and Customs Commissioners [2013] UKFTT 326 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2013 BAILII flag 1
University of Cambridge v HMRC [2009] EWHC 434 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
Westminster College of Computing Ltd v HMRC (TC/2010/08659) [2012] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Sep 2012 BAILII flag 3

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