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Mid Ulster District Council v Revenue & Customs (VAT - Local authority - sports and leisure facilities - whether economic activity)   flag  2

[2020] UKFTT 434
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
17th October, 2020

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application) [2021] UKFTT 147 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Commission v Finland [2009] ECR I-10605 Europe circa 2009 flag 18
Comune di Carpaneto Piacentino [1990] EUECJ C-4/89; [1990] ECR I-1869 Court of Justice of the European Communities Europe 15 May 1990 BAILII flag 16
Isle of Wight Council [2008] EUECJ C-288/07; [2008] ECR I-7203 Court of Justice of the European Communities Europe 16 Sep 2008 BAILII flag 14
R (on the application of Durham Co Ltd (trading as Max Recycle)) v Revenue and Customs Commissioners [2018] UKUT 188; [2018] BTC 517 United Kingdom Upper Tribunal United Kingdom 8 Jun 2018 BAILII flag 7
Commission v Ireland [2009] ECR I-128 Europe circa 2009 flag 4
Thames v Revenue & Customs [2013] UKFTT 158 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2013 BAILII flag 2
Spring Capital Ltd v Revenue and Customs (PROCEDURE - strike out application) [2021] UKFTT 147 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag
Spring Capital Ltd v Revenue & Customs (ROCEDURE - strike out application) [2021] UKFTT 345 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2021 BAILII flag

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