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Pyramid Distribution Ltd v Revenue & Customs (VAT- MTIC- denial of input VAT)   flag 

[2020] UKFTT 27
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
15th January, 2020

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
AC (Wholesale) Ltd v HMRC [2017] UKUT 191 United Kingdom Upper Tribunal United Kingdom 12 May 2017 BAILII flag 21
Fonecomp Ltd v HMRC [2015] EWCA Civ 39 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2015 BAILII flag 34
Mobilx Ltd v HMRC [2010] EWCA Civ 517; [2010] BVC 638 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 May 2010 BAILII flag 181
Megtian Ltd (in administration) v HMRC [2010] EWHC 18 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 3
Red12 v HMRC [2009] EWHC 2563 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 81
HMRC v Livewire and Olympia [2009] EWHC 15 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 8
SPRL (C-439/04 and C-440/04) [2006] ECR 1-6161 Europe circa 2006 flag 53
Optigen Ltd v Customs and Excise Commissioners [2006] Ch 218; [2006] 2 WLR 456; [2006] All ER (D) 20 Court of Chancery United Kingdom circa 2006 BAILII flag 22

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