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Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business)   flag  1

[2020] UKFTT 516
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
5th June, 2020

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?) [2023] UKFTT 315 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Mar 2023 BAILII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Adecco (UK) Ltd v HMRC [2018] EWCA Civ 1794; [2019] 1 All ER 615 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 2018 BAILII flag 12
Ampliscientifica and Amplifin [2008] ECR I-4019 Europe circa 2008 flag 11
BLP [1996] 1 WLR 174 United Kingdom circa 1996 LexisNexis / Westlaw flag 38
Customs and Excise Commissioners v Bedrow Group PLC [1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207 United Kingdom circa 2000 BAILII flag 51
Emsland-Stà rke [2000] EUECJ C-110/99; [2000] ECR I-11569 Court of Justice of the European Communities Europe 14 Dec 2000 BAILII flag 70
Hatton v- Sutherland [2002] 2All ER 1 United Kingdom circa 2002 CommonLII flag 11
HMRC v Newey (t/a Ocean Finance) [2018] EWCA Civ 791 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Apr 2018 BAILII flag 8
HMRC v Pendragon plc [2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 39
Mirror Group plc v Customs and Excise Commissioners [2001] EWCA Civ 947; [2002] QB 546; [2001] 4 All ER 666; [2001] All ER (D) 102; (2001) 24 IPD 24058; [2001] UKHRR 1242; [2001] HRLR 57; [2001] EMLR 44; [2001] 3 WLR 1368 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2001 BAILII flag 40
Ocean Finance v Revenue & Customs [2010] UKFTT 183 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2010 BAILII flag 3
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd [2013] UKSC 15; [2013] 2 All ER 719 United Kingdom Supreme Court United Kingdom 13 Mar 2013 BAILII flag 52
Wha Ltd v HMRC [2013] UKSC 24; [2013] 2 All ER 907 United Kingdom Supreme Court United Kingdom 1 May 2013 BAILII flag 38
Wisniewski v Central Manchester Health Authority [1998] PIQR 324 United Kingdom circa 1998 flag 215

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