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Taylor Pearson (Construction) Ltd v Revenue & Customs (VAT on fees for design of tax avoidance scheme for paying directors' bonuses)   flag 

[2019] UKFTT 691
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th November, 2019

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Rompelman [1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202 Court of Justice of the European Communities Europe 14 Feb 1985 BAILII flag 120
Frank A Smart & Son Ltd v Revenue and Customs Commissioners [2019] UKSC 39; [2019] 1 WLR 4849 United Kingdom Supreme Court United Kingdom 29 Jul 2019 BAILII flag 11
Doran Bros (London) Ltd v HMRC [2016] UKFTT 829 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Dec 2016 BAILII flag 1

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