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Gala Leisure Ltd v HMRC   flag  2

[2015] UKFTT 516
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th October, 2015

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 1
Taylor Clark Leisure Plc v HM Revenue and Customs [2016] ScotCS CSIH_54 Scottish Court of Session United Kingdom - Scotland 14 Jul 2016 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1988 s43, s73

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Taylor Clark Leisure Plc v Revenue And Customs [2014] UKUT 396 United Kingdom Upper Tribunal United Kingdom 8 Sep 2014 BAILII flag 2
HMRC v Earlsferry Thistle Golf Club [2014] UKUT 250 United Kingdom Upper Tribunal United Kingdom 2 Jun 2014 BAILII flag 9
MG Rover Group Ltd v Revenue & Customs [2014] UKFTT 327 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2014 BAILII flag 3
Standard Chartered plc v Revenue and Customs Comrs [2014] UKFTT 316 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2014 BAILII flag 7
Chubb Ltd v Revenue & Customs [2013] UKFTT 579 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Oct 2013 BAILII flag 2
Shop Direct v HMRC [2013] EWHC Ch 942 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 1
DCC Holdings (UK) Ltd v Revenue and Customs Commissioners [2010] UKSC 58; [2011] 1 WLR 44 United Kingdom Supreme Court United Kingdom 15 Dec 2010 BAILII flag 49
Thorn Plc [1998] V & DR 80 United Kingdom circa 1998 flag 2
Triad Timber Components Ltd [1993] VATTR 384 United Kingdom circa 1993 flag 3
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103

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