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GB Housley Ltd v HMRC 6

[2016] EWCA Civ 1299

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

21st December, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Drinks and Food UK Ltd v HMRC	[2023] UKFTT 979	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Nov 2023	BAILII		2
LUCKY TECHNOLOGY Ltd v Revenue & Customs (VAT : Face-value vouchers)	[2022] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Sep 2022	BAILII
BJ Trading Ltd v Revenue & Customs (VAT: whether HMRC exercised discretion)	[2021] UKFTT 200	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jun 2021	BAILII
Edebiri (t/a TT Trading) v Revenue & Customs (VAT - gig economy worker registered for VAT by courier Co)	[2021] UKFTT 4	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jan 2021	BAILII
Reb Moishe Foundation v Revenue & Customs (Income Tax - Charity)	[2020] UKFTT 303	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jul 2020	BAILII
Glen Lyn Generations Ltd & Exmoor Coast Boat Cruises Ltd v Revenue & Customs (VAT - ADMINISTRATION : Other)	[2018] UKFTT 394	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2018	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s29, s73, s77, s83

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
[2015] Ukut 0071	[2015] UKUT 0071	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII		2
[2014] Ukut 0320	[2014] UKUT 0320	United Kingdom Upper Tribunal	United Kingdom	circa 2014	BAILII		1
GB Housley Ltd v HMRC	[2013] UKFTT 150	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Feb 2013	BAILII		4
SSHD v Abdi	[1995] EWCA Civ 27; [1996] Imm AR 148	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Oct 1995	BAILII		89
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd	[1981] AC 22; [1980] 2 All ER 72		United Kingdom	circa 1981	LexisNexis / Westlaw		75

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