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Landlinx Estates Ltd v Revenue & Customs (VAT - EXEMPT SUPPLIES : Land)   flag 

[2020] UKFTT 220
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
13th May, 2020

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2
Finance Act 1972 s5

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Pritchard v Briggs [1980] Ch 338; [1980] 1 All ER 294 Court of Chancery United Kingdom circa 1980 LexisNexis / Westlaw flag 84
London and South Western Railway Co v Gomm [1882] UKLawRpCh 119; 20 Ch D 562; 46 LT 449 Court of Chancery United Kingdom 6 May 1882 CommonLII flag 129
Vega International Car Transport and Logistic (VAT - Supply of goods - Judgment) [2019] EUECJ C-235/18 Court of Justice of the European Communities Europe 15 May 2019 BAILII flag 1
Caixa d'Estalvis i Pensions de Barcelona (Judgment of the Court) [2014] EUECJ C-139/12 Court of Justice of the European Communities Europe 20 Mar 2014 BAILII flag 1
Centralan Property [2005] EUECJ C-63/04; [2005] ECR I-11087 Court of Justice of the European Communities Europe 15 Dec 2005 BAILII flag 8
Temco Europe [2004] EUECJ C28403; [2004] ECR I-11237; [2005] CEC 20; [2005] 1 CMLR 23 Court of Justice of the European Communities Europe 18 Nov 2004 BAILII flag 27
Commission v Ireland (Taxation) [2000] EUECJ C-358/97 Court of Justice of the European Communities Europe 12 Sep 2000 BAILII flag 1
SDC [1997] EUECJ C-2/95; [1997] ECR I-3017 Court of Justice of the European Communities Europe 5 Jun 1997 BAILII flag 60
Marleasing SA v La Comercial Internacional de Alimentacion SA [1990] EUECJ C-106/89 Court of Justice of the European Communities Europe 13 Nov 1990 BAILII flag 7
Staatssecretaris van Financien v Shipping and Forwarding Enterprise Safe BV (Tax Provisions) [1990] EUECJ R-320/88 Court of Justice of the European Communities Europe 8 Feb 1990 BAILII flag 1
Von Colson v Land Nordrhein-Westfalen [1984] EUECJ R-14/83 Court of Justice of the European Communities Europe 10 Apr 1984 BAILII flag 160
Fortyseven Park Street Ltd v HMRC [2019] EWCA Civ 849 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 May 2019 BAILII flag 6
Longridge on the Thames v HMRC [2016] EWCA Civ 930 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Sep 2016 BAILII flag 11
Abbey National Plc v Commissioners of Revenue and Customs [2006] EWCA Civ 886; [2006] 3 EGLR 153 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jun 2006 BAILII flag 4
Bulmer Ltd v J Bollinger SA [1974] EWCA Civ 14; [1974] 2 All ER 1226; [1974] 3 WLR 202 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 1974 BAILII flag 16
Hanuman Commercial Ltd v Revenue and Customs (VAT - EXEMPT SUPPLIES : Land) [2017] UKFTT 854 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Nov 2017 BAILII flag 2
Sharp v Union Trustee Co of Australia Ltd [1944] HCA 35; (1944) 69 CLR 539 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag 29
Mackay v Wilson [1947] NSWStRp 7; (1947) 47 SR (NSW) 315; 64 WN (NSW) 103 Supreme Court of New South Wales Australia - New South Wales 10 Mar 1947 AustLII flag 64
Arron Banks v Revenue and Customs [2020] UKUT 101 United Kingdom Upper Tribunal United Kingdom 1 Apr 2020 BAILII flag 2
St Andrew's College Bradfield v Revenue And Customs [2016] UKUT 491 United Kingdom Upper Tribunal United Kingdom 4 Nov 2016 BAILII flag 1
Stichting Uitvoering Financiƫle Acties [1989] ECR 1737 Europe circa 1989 flag 91
Shipping and Forwarding Enterprise Safe [1990] ECR I-285 Europe circa 1990 flag 41
Bulthuis-Griffioen [1995] ECR I-2341 Europe circa 1995 flag 16

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