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American Express Services Europe Ltd v Revenue and Customs Commissioners 3

[2019] UKFTT 548

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

United Kingdom

28th August, 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
ASHTONS LEGAL (A PARTNERSHIP) v Revenue & Customs (VAT - to whom was the supply of the leases made? - contractual leases or commercial and economic reality)	[2022] UKFTT 422	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Nov 2022	BAILII		1
St George's University Ltd v Revenue & Customs (Value Added Tax - education and vocational training)	[2021] UKFTT 13	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jan 2021	BAILII

Legislation Cited

Legislation Name	Provision
Rules (Qld)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Adecco (UK) Ltd v HMRC	[2018] EWCA Civ 1794; [2019] 1 All ER 615	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2018	BAILII		12
HMRC v Newey (t/a Ocean Finance)	[2018] EWCA Civ 791	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Apr 2018	BAILII		8
Adecco UK Ltd v HMRC	[2017] UKUT 113	United Kingdom Upper Tribunal	United Kingdom	17 Mar 2017	BAILII		5
U-Drive v HMRC	[2017] UKUT 112	United Kingdom Upper Tribunal	United Kingdom	17 Mar 2017	BAILII		5
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
ASHTONS LEGAL (A PARTNERSHIP) v Revenue & Customs (VAT - to whom was the supply of the leases made? - contractual leases or commercial and economic reality)	[2022] UKFTT 422	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Nov 2022	BAILII		1
St George's University Ltd v Revenue & Customs (Value Added Tax - education and vocational training)	[2021] UKFTT 13	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Jan 2021	BAILII

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