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; Iberdrola 4

[2017] BVC 39

British Value Added Tax Reporter

United Kingdom

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1)	[2024] EWCA Civ 564	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2024	BAILII
Revenue And Customs v Hotel La Tour Ltd (VAT - sale of shares - proceeds of sale used to fund taxable activities)	[2023] UKUT 178	United Kingdom Upper Tribunal	United Kingdom	24 Jul 2023	BAILII		1
Hotel La Tour Ltd	[2021] UKFTT 451	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Dec 2021	BAILII		2
Frank A Smart & Son Ltd v Revenue and Customs Commissioners	[2019] UKSC 39; [2019] 1 WLR 4849	United Kingdom Supreme Court	United Kingdom	29 Jul 2019	BAILII		11

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