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Tower Resources plc v HMRC 3

[2019] UKFTT 442

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

United Kingdom

8th July, 2019

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Alternative Investment Strategies Ltd v HMRC	[2020] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2020	BAILII		2
Imprimatur Capital Holdings Ltd v Revenue and Customs (VAT - right to deduct input tax on supplies)	[2021] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2021	BAILII
Bluejay Mining Plc v Revenue & Customs (Value Added Tax - deduction of input tax - services supplied from holding Co to subsidiary)	[2020] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Nov 2020	BAILII

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1918 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52
Loyalty Management UK and Baxi Group	[2010] ECR I-9187		Europe	circa 2010			26
Smart v Lincolnshire Sugar Co Ltd	20 Tax Cas 643; 156 LT 215		United Kingdom				19
Commission v Finland	[2009] ECR I-10605		Europe	circa 2009			18
Paton v Inland Revenue Commissioners	[1938] AC 341; 21 Tax Cas 626		United Kingdom	circa 1938	LexisNexis / Westlaw		16
Sofitam	[1993] EUECJ C-333/91; [1993] ECR I-3513	Court of Justice of the European Communities	Europe	22 Jun 1993	BAILII		15
Harnas & Helm	[1997] EUECJ C-80/95; [1997] ECR I-745	Court of Justice of the European Communities	Europe	6 Feb 1997	BAILII		14
African Consolidated Resources Plc v Revenue & Customs	[2014] UKFTT 580	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jun 2014	BAILII		5
National Car Parks Ltd v HMRC	[2019] EWCA Civ 854	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 May 2019	BAILII		3
Alternative Investment Strategies Ltd v HMRC	[2020] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2020	BAILII		2
[2019] Ukftt 0442	[2019] UKFTT 0442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2019	BAILII		1
Fazenda Publica, v Ministerio Publico	[2012] EUECJ C-496/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		1
Imprimatur Capital Holdings Ltd v Revenue and Customs (VAT - right to deduct input tax on supplies)	[2021] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2021	BAILII
Bluejay Mining Plc v Revenue & Customs (Value Added Tax - deduction of input tax - services supplied from holding Co to subsidiary)	[2020] UKFTT 473	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Nov 2020	BAILII

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