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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
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
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

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
Harnas & Helm	[1997] EUECJ C-80/95; [1997] ECR I-745	Court of Justice of the European Communities	Europe	6 Feb 1997	BAILII		14
Sofitam	[1993] EUECJ C-333/91; [1993] ECR I-3513	Court of Justice of the European Communities	Europe	22 Jun 1993	BAILII		15
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52
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
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
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
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Paton v Inland Revenue Commissioners	[1938] AC 341; 21 Tax Cas 626		United Kingdom	circa 1938	LexisNexis / Westlaw		16
Smart v Lincolnshire Sugar Co Ltd	20 Tax Cas 643; 156 LT 215		United Kingdom				19
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
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Markem Corporation v Zipher Ltd	[2005] EWCA Civ 267; [2005] RPC 31; [2005] All ER (D) 377	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Mar 2005	BAILII		82

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