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Fonecomp Ltd v HMRC   flag  34

[2015] EWCA Civ 39
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
3rd February, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Wholesale Distribution Ltd v Revenue and Customs (VAT - FAST MOVING CONSUMER GOODS) [2024] UKFTT 514 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2024 BAILII flag
PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant) [2023] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 May 2023 BAILII flag
Vanrooyen (Elite Prestige Supercars) Ltd v Revenue and Customs (Denial of relief for input tax on the basis that the Appellant knew or should have known that the supplies in question were connected to the fraudulent evasion of VAT) [2023] UKFTT 338 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Mar 2023 BAILII flag
Jabble v Revenue and Customs (VAT - Missing trader intra-community fraud) [2023] UKFTT 213 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2023 BAILII flag
BACHRA v Revenue & Customs (PERSONAL LIABILITY NOTICE - penalty issued to sole director of Co - Co had been assessed to VAT as a result of denial of input tax deduction on Kittel grounds) [2023] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2023 BAILII flag 1
Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known) [2023] UKFTT 211 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag
NEEGUM SHETH SAM GHAZI Revenue & Customs (VAT - PLNs - deliberate inaccuracy penalties after denial of zero rating) [2022] UKFTT 167 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 May 2022 BAILII flag 1
Ptgi-Ics Ltd v Revenue & Customs (Procedure) [2022] UKFTT 20 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2022 BAILII flag
Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax) [2020] UKFTT 423 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Oct 2020 BAILII flag 2
Amw Estates Ltd v HMRC [2020] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2020 BAILII flag 1
Askaris Information Technology v Revenue & Customs (VAT - denial of credit for input tax on basis that Appellant knew [2020] UKFTT 247 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2020 BAILII flag
CCA Distribution Ltd (in administration) v HMRC [2020] UKFTT 222 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 May 2020 BAILII flag 5
M &M (Cambridge) LLP v HMRC [2020] UKFTT 107 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2020 BAILII flag 2
Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade) [2020] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2020 BAILII flag 1
Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT) [2020] UKFTT 27 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2020 BAILII flag
Clover Equipment UK Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 313 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2019 BAILII flag
Sandhamtrading (t/a Premier Metals Leeds) v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Apr 2019 BAILII flag 2
Millennium Energy Trading Ltd v HMRC [2018] UKFTT 633 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2018 BAILII flag 5
Taylors Service Centres v Revenue & Customs (VAT - OTHER : Vat - other) [2018] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2018 BAILII flag 1
Synectiv Ltd v HMRC [2018] UKFTT 92 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2018 BAILII flag 1
HM Revenue and Customs v Citibank NA [2017] EWCA Civ 1416; [2018] 1 WLR 1524 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Sep 2017 BAILII flag 30
Secretary of State for Business, Energy and Industrial Strategy v Rosenblatt [2016] EWHC 2821 (Ch) High Court of England and Wales United Kingdom - England and Wales 9 Nov 2016 BAILII flag 1
Atec Associated Ltd v The Commissioners for Her Majesty s Revenue and Customs [2016] UKFTT 714 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2016 BAILII flag 1
Ulster Metal Refiners Ltd v Revenue And Customs [2016] UKUT 342 United Kingdom Upper Tribunal United Kingdom 20 Jul 2016 BAILII flag 1
Changtel Solutiions UK Ltd v Revenue and Customs (VAT - INPUT TAX : Other) [2016] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jul 2016 BAILII flag
Aircall International v HMRC [2016] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2016 BAILII flag 2
Grade One Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) [2016] UKFTT 159 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2016 BAILII flag
Walmley Ash Ltd (formerly Balmoral Ltd) v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) [2016] UKFTT 160 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Mar 2016 BAILII flag 1
Abbott Intrenational Trading Ltd v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments) [2016] UKFTT 152 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Mar 2016 BAILII flag
Blue Orange Information Technology Ltd v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments) [2015] UKFTT 649 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2015 BAILII flag
AC (Wholesale) Ltd v Revenue & Customs [2015] UKFTT 457 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Sep 2015 BAILII flag
Westminister Import & Export Ltd v Her Majesty's Revenue & Customs [2015] UKFTT 442 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Sep 2015 BAILII flag
Ulster Metal Refiners Ltd v Revenue & Customs [2015] UKFTT 255 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2015 BAILII flag 2
Couldwell Concrete Flooring Ltd v HMRC [2015] UKFTT 136 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2015 BAILII flag 6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Edgeskill Ltd v HMRC [2014] UKUT 38 United Kingdom Upper Tribunal United Kingdom 27 Jan 2014 BAILII flag 10
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd [2013] UKSC 15; [2013] 2 All ER 719 United Kingdom Supreme Court United Kingdom 13 Mar 2013 BAILII flag 52
Fonecomp Ltd v Revenue & Customs [2012] UKFTT 102 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Feb 2012 BAILII flag 2
Chartered Institute of Patent Attorneys [2012] ECR 37 Europe circa 2012 flag 3
Mobilx Ltd v HMRC [2010] EWCA Civ 517; [2010] BVC 638 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2010 BAILII flag 181
Dankowski [2010] ECR I-14009 Europe circa 2010 flag 6
Uszodaépà tő [2010] ECR I-8791 Europe circa 2010 flag 2
EMAG Handel Eder (Taxation) [2006] EUECJ C-245/04 Court of Justice of the European Communities Europe 6 Apr 2006 BAILII flag 9
Halifax [2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36 Court of Justice of the European Communities Europe 21 Feb 2006 BAILII flag 101
Optigen [2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 54
Kittel and Recolta Recycling [2006] ECR I-6161 Europe circa 2006 flag 60
Centralan Property [2005] EUECJ C-63/04; [2005] ECR I-11087 Court of Justice of the European Communities Europe 15 Dec 2005 BAILII flag 8
Gabalfrisa [2000] EUECJ C-110/98; [2000] ECR I-1577 Court of Justice of the European Communities Europe 21 Mar 2000 BAILII flag 66
R (o/a EMU Tabac SARL) v Comrs of Customs & Excise [1998] ECR 1-1605 Europe circa 1998 flag 4
Inzo [1996] EUECJ C-110/94; [1996] ECR I-857; [1996] CEC 490 Court of Justice of the European Communities Europe 29 Feb 1996 BAILII flag 48
Transport Service [2004] ECR I-1991 Europe circa 1991 flag 16
Rompelman [1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202 Court of Justice of the European Communities Europe 14 Feb 1985 BAILII flag 120

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