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MG Rover Group Ltd v Revenue & Customs 3

[2014] UKFTT 327

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

31st March, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Gala Leisure Ltd v HMRC	[2015] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Oct 2015	BAILII		2
Lloyds Banking Group plc v HMRC	[2019] EWCA Civ 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Mar 2019	BAILII		1
O'Neil v Revenue and Customs (Redress payment for mis-sold swap - Scottish partnership - business transfer to Co)	[2023] UKFTT 290	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2023	BAILII

Legislation Cited

Legislation Name	Provision
European Communities Act 1972	s2
Finance Act 1989	s24

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Comateb	[1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649	Court of Justice of the European Communities	Europe	14 Jan 1997	BAILII		43
Inland Revenue Comrs v Metrolands (Property Finance) Ltd	[1981] 1 WLR 637		United Kingdom	circa 1981	LexisNexis / Westlaw		27
Marshall v Kerr	(1993) 67 Tax Cas 56		United Kingdom	circa 1993			23
Shop Direct Group, Littlewoods Retail Ltd & Others v HMRC	[2013] UKUT 189	United Kingdom Upper Tribunal	United Kingdom	19 Apr 2013	BAILII		3
Triad Timber Components Ltd	[1993] VATTR 384		United Kingdom	circa 1993			3
Kingfisher plc	[1991] VATTR 47		United Kingdom	circa 1991			3
Gala Leisure Ltd v HMRC	[2015] UKFTT 516	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Oct 2015	BAILII		2
Thorn Plc	[1998] V & DR 80		United Kingdom	circa 1998			2
Lloyds Banking Group plc v HMRC	[2019] EWCA Civ 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Mar 2019	BAILII		1
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
Skywell (UK) Ltd	[2012] UKFTT 611	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Aug 2012	BAILII		1
3 Act 2005	3 Act 2005		United Kingdom	circa 2005			1
[1993] Ecr 3595	[1993] ECR 3595		Europe	circa 1993			1
O'Neil v Revenue and Customs (Redress payment for mis-sold swap - Scottish partnership - business transfer to Co)	[2023] UKFTT 290	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Mar 2023	BAILII

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