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AC (Wholesale) Ltd v HMRC   flag  21

[2017] UKUT 191
United Kingdom Upper Tribunal
United Kingdom
12th May, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Powar v Revenue and Customs (Penalties - Personal Liability Notice - Co of which Appellant was sole director subject to VAT assessment on Kittel basis) [2024] UKFTT 415 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 May 2024 BAILII flag
Official Receiver v Kelly (Re Walmley Ash Ltd and Co Directors Disqualification Act 1986) [2023] EWHC 1181 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 May 2023 BAILII flag 1
PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant) [2023] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 May 2023 BAILII flag
Hillhead Ltd v Revenue and Customs (VAT - Same individual sole director and shareholder of both appellants) [2023] UKFTT 215 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Feb 2023 BAILII flag
BACHRA v Revenue & Customs (PERSONAL LIABILITY NOTICE - penalty issued to sole director of Co - Co had been assessed to VAT as a result of denial of input tax deduction on Kittel grounds) [2023] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jan 2023 BAILII flag 1
MIDDLESEX WINES Ltd v Revenue & Customs (VALUE ADDED TAX - input tax disallowance - Kittel - taxpayer ran "cash and carry" alcohol business) [2022] UKFTT 107 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2022 BAILII flag
Ptgi-Ics Ltd v Revenue & Customs (Procedure) [2022] UKFTT 20 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jan 2022 BAILII flag
Re X E Solutions Ltd: The Secretary of State for Business, Energy and Industrial Strategy v Selby [2021] EWHC 3261 (Ch) High Court of England and Wales United Kingdom - England and Wales 8 Dec 2021 BAILII flag 3
DMC Business Machines Plc v Revenue & Customs (VALUE ADDED TAX - input tax deductibility) [2021] UKFTT 72 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2021 BAILII flag
Amw Estates Ltd v HMRC [2020] UKFTT 410 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2020 BAILII flag 1
Askaris Information Technology v Revenue & Customs (VAT - denial of credit for input tax on basis that Appellant knew [2020] UKFTT 247 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2020 BAILII flag
M &M (Cambridge) LLP v HMRC [2020] UKFTT 107 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Feb 2020 BAILII flag 2
Ronald Hull Junior Ltd v Revenue & Customs (Recovery of input VAT - scrap metal trade) [2020] UKFTT 76 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2020 BAILII flag 1
Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT) [2020] UKFTT 27 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Jan 2020 BAILII flag
BM-v-Department for Communities (PIP) [2019] NICom 33 Social Security and Child Support Commission United Kingdom - Northern Ireland 5 Sep 2019 BAILII flag
Clover Equipment UK Ltd v Revenue & Customs (VAT - INPUT TAX : Other) [2019] UKFTT 313 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 May 2019 BAILII flag
Millennium Energy Trading Ltd v HMRC [2018] UKFTT 633 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Oct 2018 BAILII flag 5
MD Construction (Bradford) Ltd v Revenue & Customs (VAT - INPUT TAX : Evidence for claim) [2018] UKFTT 532 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Sep 2018 BAILII flag
Roy Wilson Cars v Revenue & Customs (VAT - INPUT TAX : Other) [2018] UKFTT 487 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Aug 2018 BAILII flag
Taylors Service Centres v Revenue & Customs (VAT - OTHER : Vat - other) [2018] UKFTT 474 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Aug 2018 BAILII flag 1
Synectiv Ltd v HMRC [2018] UKFTT 92 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Feb 2018 BAILII flag 1

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