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Snow Factor Ltd, Snow Factor Training Ltd v Revenue & Customs (VAT - burden of proof on appellant)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Revenue and Customs v Stoke By Nayland Golf and Leisure (Tax)	[2018] UKUT 308	United Kingdom Upper Tribunal	United Kingdom	17 Oct 2018	BAILII		2
Snow Factor Ltd v Revenue and Customs (VAT - REDUCED RATES : Other)	[2018] UKFTT 28	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jan 2018	BAILII		1
HMRC v Pendragon plc	[2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838	United Kingdom Supreme Court	United Kingdom	10 Jun 2015	BAILII		39
Hearn (t/a Hennerton Golf Club) v Revenue & Customs	[2014] UKFTT 1115	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Dec 2014	BAILII		2
Massey (t/a Hilden Park Partnership) v Revenue & Customs	[2013] UKFTT 391	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jul 2013	BAILII		5
Messenger Leisure Developments v HMRC	[2005] EWCA Civ 648	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 May 2005	BAILII		5
Mirror Group plc v Customs and Excise Commissioners	[2001] EWCA Civ 947; [2002] QB 546; [2001] 4 All ER 666; [2001] All ER (D) 102; (2001) 24 IPD 24058; [2001] UKHRR 1242; [2001] HRLR 57; [2001] EMLR 44; [2001] 3 WLR 1368	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2001	BAILII		40
BLP	[1996] 1 WLR 174		United Kingdom	circa 1996	LexisNexis / Westlaw		38
Cremer	[1977] EUECJ R-125/76; [1977] ECR 1593	Court of Justice of the European Communities	Europe	11 Oct 1977	BAILII		24