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Pearl Chemist Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped)   flag 

[2019] UKFTT 264
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
23rd April, 2019

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s2, s5
Finance Act 1965
Finance Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
News Corporation UK & Ireland Ltd [2018] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Mar 2018 BAILII flag 2
Romark Jewellers Ltd v Revenue & Customs [2012] UKFTT 432 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jul 2012 BAILII flag 1
Harrier LLC v HMRC [2011] UKFTT 725 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Nov 2011 BAILII flag 8
Rank Group [2011] ECR I-10947 Europe circa 2011 flag 14
CopyGene [2010] ECR I-5053 Europe circa 2010 flag 7
TNT Post UK [2009] ECR I-3025 Europe circa 2009 flag 11
Isle of Wight Council [2008] EUECJ C-288/07; [2008] ECR I-7203 Court of Justice of the European Communities Europe 16 Sep 2008 BAILII flag 14
HMRC v EB Central Services Ltd [2008] EWCA Civ 486; [2008] BVC 543; [2008] BTC 5423 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 May 2008 BAILII flag 9
Marks & Spencer [2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42 Court of Justice of the European Communities Europe 10 Apr 2008 BAILII flag 28
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] EWHC 714 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag
Talacre Beach Caravan Sales [2006] EUECJ C-251/05; [2006] ECR I-6269; [2006] CEC 1000; [2006] 3 CMLR 31 Court of Justice of the European Communities Europe 6 Jul 2006 BAILII flag 8
Revenue and Customs Commissioners v IDT Card Services Ireland Ltd [2006] EWCA Civ 29 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Jan 2006 BAILII flag 81
Optigen Ltd v Customs and Excise Commissioners [2006] Ch 218; [2006] 2 WLR 456; [2006] All ER (D) 20 Court of Chancery United Kingdom circa 2006 BAILII flag 22
Kingscrest Associates and Montecello [2005] EUECJ C-498/03; [2005] ECR I-4427; [2005] 2 CMLR 57 Court of Justice of the European Communities Europe 26 May 2005 BAILII flag 41
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 591
Dornier [2003] EUECJ C-45/01; [2003] ECR I-12911 Court of Justice of the European Communities Europe 6 Nov 2003 BAILII flag 25
R (Quintavalle) v Secretary of State for Health [2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209 House of Lords United Kingdom 13 Mar 2003 BAILII flag 308
Commission v France [2002] EUECJ C-302/00; [2002] ECR I-2055 Court of Justice of the European Communities Europe 27 Feb 2002 BAILII flag 15
Commission v France [2001] EUECJ C-481/98; [2001] ECR I-3369 Court of Justice of the European Communities Europe 3 May 2001 BAILII flag 29
Idéal tourisme [2000] EUECJ C-36/99; [2000] ECR I-6049 Court of Justice of the European Communities Europe 13 Jul 2000 BAILII flag 56
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) [1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1 House of Lords United Kingdom 18 Nov 1999 BAILII flag 38
Royscot [1999] EUECJ C-305/97; [1999] ECR I-6671; [1999] CEC 582; [1999] All ER (EC) 908; [1999] 3 CMLR 485 Court of Justice of the European Communities Europe 5 Oct 1999 BAILII flag 12
Norbury Developments [1999] ECR I-2491 Europe circa 1999 flag 4
Roders [1995] ECR I-2229 Europe circa 1995 flag 24
[1990] 1 AC 546 [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag 161
[1990] Ecr i-4135 [1990] ECR I-4135 Europe circa 1990 flag 325
Litster v Forth Dry Dock & Engineering Co Ltd [1988] UKHL 10; [1989] 1 All ER 1134; [1989] IRLR 161; [1989] ICR 341; [1989] 2 WLR 634; [1989] SLT 540; [1989] SC (HL) 96 House of Lords United Kingdom - Scotland 16 Mar 1989 BAILII flag 149
ORO Amsterdam Beheer and Concerto [1989] ECR 4081 Europe circa 1989 flag 7
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357 House of Lords United Kingdom 30 Jun 1988 BAILII flag 106
Klensch [1986] EUECJ R-202/85; [1986] ECR 3477 Court of Justice of the European Communities Europe 25 Nov 1986 BAILII flag 46
Von Colson v Land Nordrhein-Westfalen [1984] EUECJ R-14/83 Court of Justice of the European Communities Europe 10 Apr 1984 BAILII flag 160
Erven Warnink BV v J Townend & Sons (Hull) Ltd (No 2) [1982] 3 All ER 312; [1982] RPC 511; [1982] Com LR 184 United Kingdom circa 1982 LexisNexis flag 28
Royal College of Nursing of the United Kingdom v Department of Health and Social Security [1980] UKHL 10; [1981] AC 800; [1981] 1 All ER 545; [1981] 2 WLR 279 House of Lords United Kingdom 5 Feb 1980 BAILII flag 137
Blue Metal Industries Ltd v R W Diley [1970] AC 827; [1969] 3 All ER 437 United Kingdom circa 1970 LexisNexis / Westlaw flag 82
[1970] AC 826 [1970] AC 826 United Kingdom circa 1970 LexisNexis / Westlaw flag 1
Attorney-General v Prince Ernest Augustus of Hanover [1957] AC 436; [1957] 1 All ER 49 United Kingdom circa 1957 LexisNexis / Westlaw flag 245
167 M & S 2 167 M & S 2 King's Bench United Kingdom - Scotland circa 1981 flag 1
31 Idaho � 31 Idaho � United States - Idaho circa 1981 flag

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