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Revenue and Customs v Shields     10

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Boggis v Revenue and Customs (VAT - BUILDERS : Do -it-yourself)	[2016] UKFTT 794	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2016	BAILII
Edmont Ltd v Revenue & Customs (VAT - BUILDERS : Do -it-yourself)	[2015] UKFTT 527	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Oct 2015	BAILII
Gavin Franks and Alexandra Franks v Revenue & Customs (VALUE ADDED TAX - DIY builders)	[2020] UKFTT 85	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Feb 2020	BAILII
Lichfield v Revenue and Customs (VAT - BUILDERS : Do -it-yourself)	[2017] UKFTT 598	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Aug 2017	BAILII
Luke v Revenue & Customs (PROCEDURE : Value Added Tax - zero rating - recovery of tax)	[2019] UKFTT 496	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jul 2019	BAILII
Master Wishmakers Ltd v HMRC	[2017] UKFTT 130	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2017	BAILII		1
Quitie Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Buildings)	[2017] UKFTT 206	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Feb 2017	BAILII		1
Revenue & Customs v Burton	[2016] UKUT 20	United Kingdom Upper Tribunal	United Kingdom	21 Jan 2016	BAILII		12
Revenue and Customs v Summit Electrical Installations Ltd (Tax)	[2018] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	18 May 2018	BAILII
Summit Electical Installations Ltd v Revenue and Customs (VAT - ZERO-RATING : Building work)	[2017] UKFTT 564	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jul 2017	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[2013] 5 Ukftt 424	[2013] 5 UKFTT 424	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2013	BAILII		1
A G v Taff Ely BC	(1981) 42 P & CR 1		United Kingdom	circa 1981			20
Barnett v Secretary of State for Communities and Local Government	[2009] EWCA Civ 476	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Mar 2009	BAILII		24
Burton v HMRC	[2013] UKFTT 104	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Feb 2013	BAILII		3
Co-operative Retail Services v Taff-Ely Borough Council	(1979) 39 P & CR 223		United Kingdom	circa 1979			27
Cussins v HMRC	[2008] UKVAT V20541	VAT & Duties Tribunals	United Kingdom	24 Jan 2008	BAILII		3
HMRC v Lunn	[2009] UKUT 244; [2010] BVC 1503	United Kingdom Upper Tribunal	United Kingdom	19 Nov 2009	BAILII		8
HMRC v Shields	[2014] UKUT 0453	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		1
Holden v HMRC	[2012] UKFTT 357	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2012	BAILII		5
Miller-Mead v Minister of Housing and Local Government	[1963] 2 QB 196; [1963] 1 All ER 459; (1962) 14 P & CR 266		United Kingdom	circa 1963	LexisNexis / Westlaw		77
Nick Bull v Revenue & Customs	[2013] UKFTT 92	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Feb 2013	BAILII		1
Phillips v HMRC	[2011] UKFTT 372	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jun 2011	BAILII		4
R v Ashford Borough Council ex parte Shepway District Council	[1998] EWHC 488	High Court of England and Wales	United Kingdom - England and Wales	circa 1998	BAILII
Slough Estates Ltd v Slough Borough Council	[1971] AC 958; [1970] 2 All ER 216; [1970] 2 WLR 1187		United Kingdom	circa 1971	LexisNexis / Westlaw		75
Swain v HMRC	[2013] UKFTT 316	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2013	BAILII		4
Wendels v HMRC	[2010] UKFTT 476	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jun 2010	BAILII		6
Wilson v West Sussex County Council	[1963] 2 QB 764; (1963) 1 All ER 751		United Kingdom	circa 1963	LexisNexis / Westlaw		37