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CCA Distribution Ltd (in administration) v HMRC   flag  5

[2020] UKFTT 222
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
14th May, 2020

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Trees v Revenue and Customs (VAT - penalties - director's liability notice) [2024] UKFTT 516 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jun 2024 BAILII flag
Trees v Revenue and Customs (VAT - FTT determined that Appellant knew the transactions were connected to fraud) [2023] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2023 BAILII flag
Jabble v Revenue and Customs (VAT - Missing trader intra-community fraud) [2023] UKFTT 213 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2023 BAILII flag
Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known) [2023] UKFTT 211 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag
DMC Business Machines Plc v Revenue & Customs (VALUE ADDED TAX - input tax deductibility) [2021] UKFTT 72 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2021 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Trees v Revenue and Customs (VAT - FTT determined that Appellant knew the transactions were connected to fraud) [2023] UKFTT 339 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2023 BAILII flag
Jabble v Revenue and Customs (VAT - Missing trader intra-community fraud) [2023] UKFTT 213 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Feb 2023 BAILII flag
Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known) [2023] UKFTT 211 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2022 BAILII flag
DMC Business Machines Plc v Revenue & Customs (VALUE ADDED TAX - input tax deductibility) [2021] UKFTT 72 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Mar 2021 BAILII flag
Jdi Trading v HMRC [2012] UKFTT 642 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Oct 2012 BAILII flag 16
Blue Sphere Global Ltd v HMRC [2009] EWHC 1150 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 14
Red12 v HMRC [2009] EWHC 2563 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 81
Calyon v Michailaidis [2009] UKPC 34; [2007-09] Gib LR 321 Privy Council Gibraltar 15 Jul 2009 BAILII flag 38
Fonecomp Ltd v HMRC [2013] UKUT 599 United Kingdom Upper Tribunal United Kingdom 5 Dec 2013 BAILII flag 8
Davis & Dann Ltd v HMRC [2013] UKUT 374 United Kingdom Upper Tribunal United Kingdom 6 Aug 2013 BAILII flag 5
Olympia Technology Ltd v HMRC [2008] UKVAT 20570 VAT & Duties Tribunals United Kingdom circa 2008 BAILII flag 4

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