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NT Advisors Partnership v HMRC 1

[2017] UKFTT 625

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

United Kingdom

11th August, 2017

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
ASHTONS LEGAL (A PARTNERSHIP) v Revenue & Customs (VAT - to whom was the supply of the leases made? - contractual leases or commercial and economic reality)	[2022] UKFTT 422	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Nov 2022	BAILII		1

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Airtours Holiday Transport Ltd v HMRC	[2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87	United Kingdom Supreme Court	United Kingdom	11 May 2016	BAILII		48
BP Supergas	[1995] ECR I-1883		Europe	circa 1995			67
Chappell v HMRC	[2016] EWCA Civ 809	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Aug 2016	BAILII		1
Commissioners of Customs v Redrow Group plc	[1998] 1 WLR 408		United Kingdom	circa 1998	LexisNexis / Westlaw		1
DMWSHNZ Ltd v Revenue & Customs	[2013] UKFTT 37	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2012	BAILII		2
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
Midlands Cooperative Society Ltd v Commissioners of Revenue and Customs	[2008] EWCA Civ 305	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Apr 2008	BAILII		6
Price v HMRC	[2015] UKUT 164	United Kingdom Upper Tribunal	United Kingdom	17 Apr 2015	BAILII		7
Robert Cross v Revenue & Customs	[2014] UKFTT 907	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Sep 2014	BAILII		1
SchlossstraÃ e	[2000] EUECJ C-396/98; [2000] ECR I-4279	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		21
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
William Ferguson v Revenue & Customs	[2014] UKFTT 433	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 May 2014	BAILII		3

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