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Award Drinks Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) 1

[2018] UKFTT 632

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

United Kingdom

23rd October, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Awards Drinks v HMRC	[2021] EWCA Civ 1235	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	6 Aug 2021	BAILII		4

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Dale Global Ltd v HMRC	[2018] UKFTT 363	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jun 2018	BAILII		5
SPRL (C-439/04 and C-440/04)	[2006] ECR 1-6161		Europe	circa 2006			53
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104
Bi-Flex Caribbean Ltd v Board of Inland Revenue	[1990] UKPC 35; (1990) 63 Tax Cas 515	Privy Council	United Kingdom	23 Jul 1990	BAILII		70
Brady v Group Lotus Car Cos plc	[1987] 3 All ER 1050		United Kingdom	circa 1987	LexisNexis		19
Hornal v Neuberger Products Ltd	[1957] 1 QB 247; [1956] 3 All ER 970		United Kingdom	circa 1957	LexisNexis / Westlaw		254
T Haythornwaite & Sons v Kelly (HM Inspector of Taxes)	(1927) 11 Tax Cas 657		United Kingdom	circa 1927			84

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