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Victoria Walk Ltd v HMRC 3

[2016] UKFTT 687

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

17th October, 2016

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
MINSTRELL RECRUITMENT LTD v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour)	[2024] UKFTT 82	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2024	BAILII
GRANTHAM CEILINGS & INTERIORS Ltd v Revenue & Customs (VALUE ADDED TAX - restriction of deduction of input tax under the "Kittel" or "Fini" principles)	[2022] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII
Amw Estates Ltd v HMRC	[2020] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2020	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Financien (Cases C-487/01 and C-7/02)	[2004] ECR I-5337		Europe	circa 2004			55
Diamantis	[2000] EUECJ C-373/97; [2001] 3 CMLR 41; [2000] ECR I-1705	Court of Justice of the European Communities	Europe	23 Mar 2000	BAILII		40
Kefalas	[1998] EUECJ C-367/96; [1999] 2 CMLR 144; [1998] ECR I-2843	Court of Justice of the European Communities	Europe	12 May 1998	BAILII		49
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		48
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		120
MINSTRELL RECRUITMENT LTD v Revenue & Customs (VAT - Denial of entitlement to deduct input tax claimed on the purchase of labour)	[2024] UKFTT 82	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Jan 2024	BAILII
GRANTHAM CEILINGS & INTERIORS Ltd v Revenue & Customs (VALUE ADDED TAX - restriction of deduction of input tax under the "Kittel" or "Fini" principles)	[2022] UKFTT 99	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Mar 2022	BAILII
Amw Estates Ltd v HMRC	[2020] UKFTT 410	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Oct 2020	BAILII		1
Medallion Europe Ltd v HMRC	[2015] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Aug 2015	BAILII		3
R v Ghosh	[1982] EWCA Crim 2; [1982] QB 1053; [1982] 2 All ER 689; 75 Cr App R 154; [1982] 3 WLR 110; [1982] Crim LR 608	England and Wales Court of Appeal - Criminal Division	United Kingdom - England and Wales	5 Apr 1982	BAILII		512

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