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Leisure, Independence, Friendship and Enablement Services Ltd v HMRC   flag  3

[2020] EWCA Civ 452
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
25th March, 2020

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Rank Group PLC & 2016 G1 Ltd v Revenue & Customs (PROCEDURE : Other) [2021] UKFTT 241 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Jun 2021 BAILII flag
Revenue and Customs v The Rank Group PLC; 2) Done Brothers (Cash Betting) Ltd (VALUE ADDED TAX - exemption - betting and gaming) [2020] UKUT 117 United Kingdom Upper Tribunal United Kingdom 15 Apr 2020 BAILII flag 1
REVEREND JANE TAYLOR (t/a ASMILL HOUSE RETREATS) v Revenue & Customs (VAT - exemption - provision of spiritual welfare services as part of a retreat) [2021] UKFTT 405 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Nov 2021 BAILII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Coffeeshop "Siberië" [1999] ECR I-3971 Europe circa 1999 flag 16
Commission v France [2001] EUECJ C-481/98; [2001] ECR I-3369 Court of Justice of the European Communities Europe 3 May 2001 BAILII flag 29
Commission v France [2002] EUECJ C-302/00; [2002] ECR I-2055 Court of Justice of the European Communities Europe 27 Feb 2002 BAILII flag 15
Commission v Germany [2003] ECR I-12691 Europe circa 2003 flag 25
CPP [1999] ECR I-973 Europe circa 1999 flag 88
Diakité v Commissaire Général aux Réfugiés et aux Apatrides [2014] 1 WLR 2477 United Kingdom circa 2014 LexisNexis / Westlaw flag 11
Finance and Business Training Ltd v Revenue and Customs Commissioners [2016] EWCA Civ 7; [2016] 4 WLR 47 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Jan 2016 BAILII flag 13
Football Association Premier League [2011] EUECJ C-197/10; [2012] ETMR 1; [2012] ECDR 3; [2011] ECR I-0000 Court of Justice of the European Communities Europe 15 Sep 2011 BAILII flag 561
Independent Schools Council v Charity Commission for England and Wales [2011] UKUT 421 United Kingdom Upper Tribunal United Kingdom 13 Oct 2011 BAILII flag 15
KÃ gler [2002] EUECJ C-141/00; [2002] ECR I-6833 Court of Justice of the European Communities Europe 10 Sep 2002 BAILII flag 42
Kingscrest Associates and Montecello [2005] EUECJ C-498/03; [2005] ECR I-4427; [2005] 2 CMLR 57 Court of Justice of the European Communities Europe 26 May 2005 BAILII flag 41
Kittel and Recolta Recycling [2006] ECR I-6161 Europe circa 2006 flag 60
Learning Centre (Romford) Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Health and welfare) [2017] UKFTT 492 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2017 BAILII flag 3
Life Services Ltd [2016] UKFTT 444 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Jun 2016 BAILII flag 3
Linneweber and Akritidis [2005] EUECJ C45302; [2005] 1 CMLR 53; [2005] ECR I-1131; [2005] CEC 548 Court of Justice of the European Communities Europe circa 2005 BAILII flag 29
Marks & Spencer [2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42 Court of Justice of the European Communities Europe 10 Apr 2008 BAILII flag 28
Marleasing SA v La Comercial Internacional de Alimentación SA [1990] ECR I-4135 Europe circa 1990 flag 325
Mol [1988] ECR 3627 Europe circa 1988 flag 17
Pfeiffer v Deutsches Rotes Kreuz, Kreisverband Waldshut eV [2004] ECR I-8835 Europe circa 2004 flag 115
Rank Group [2011] ECR I-10947 Europe circa 2011 flag 14
Revenue and Customs v LIFE Services Ltd (VALUE ADDED TAX) [2017] UKUT 484 United Kingdom Upper Tribunal United Kingdom 18 Dec 2017 BAILII flag 2
Revenue and Customs v The Learning Centre (Romford) Ltd (VAT - Exemption for welfare services) [2019] UKUT 2 United Kingdom Upper Tribunal United Kingdom 23 Jan 2019 BAILII flag 1
Roders [1995] ECR I-2229 Europe circa 1995 flag 24
Solleveld and van den Hout-van Eijnsbergen v Staatsecretaris van Financiën [2006] ECR I-3627 Europe circa 2006 flag 1
Stichting Kinderopvang Enschede [2006] ECR I-1385 Europe circa 2006 flag 7
TNT Post UK [2009] ECR I-3025 Europe circa 2009 flag 11
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag 77

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