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Bratt Auto Services Ltd & Bratt Auto Contracts Ltd v Revenue & Customs   flag  3

[2014] UKFTT 676
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
10th July, 2014

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
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 flag 1
Nairn Golf Club v Revenue & Customs [2015] UKFTT 185 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2015 BAILII flag 2
British Credit Trust Ltd v Revenue & Customs [2014] UKFTT 744 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Aug 2014 BAILII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1997 s80, s121

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Websons (8) Ltd v Revenue and Customs Commissioners [2013] UKFTT 229 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Apr 2013 BAILII flag 2
Guide Dogs for the Blind Association v HMRC [2012] UKFTT 687 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Nov 2012 BAILII flag 13
Nathaniel & Co Solicitors v Revenue & Customs [2010] UKFTT 472 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Oct 2010 BAILII flag 4
R v Soneji [2005] UKHL 49; [2006] 1 AC 340; [2005] 4 All ER 321; [2005] All ER (D) 294; [2006] 2 Cr App R 20; [2006] Crim LR 167; [2005] HL 49; [2006] 1 Cr App R (S) 79; [2006] Cr App R (S) 430; [2005] 3 WLR 303 House of Lords United Kingdom 21 Jul 2005 BAILII flag 278

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