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HMRC v News Corporation UK and Ireland Ltd   flag  6

[2021] EWCA Civ 91
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
28th January, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
News Corporation UK & Ireland Ltd v Revenue and Customs Comrs [2023] UKSC 7; [2024] AC 89 United Kingdom Supreme Court United Kingdom 22 Feb 2023 BAILII flag 7
Belsner v CAM Legal Services Ltd [2022] EWCA Civ 1387; [2023] 1 WLR 1043 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Oct 2022 BAILII flag 12
LOCKHEED MARTIN UK Ltd v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft) [2021] UKFTT 448 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2021 BAILII flag 1
Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home) [2021] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2021 BAILII flag
Augean North Ltd v Revenue And Customs (Landfill Tax - Preliminary issue - Lower rate of tax) [2021] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Jun 2021 BAILII flag 2
HMRC v Devon Waste Management Ltd [2021] EWCA Civ 584 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Apr 2021 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1972 s12, s30

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Test Claimants in the FII Group Litigation v Revenue and Customs Commissioners [2020] UKSC 47; [2021] 1 All ER 1002; [2020] 3 WLR 1369 United Kingdom Supreme Court United Kingdom 20 Nov 2020 BAILII flag 59
SAE Education Ltd v Revenue and Customs Commissioners [2019] UKSC 14; [2019] 1 WLR 2219 United Kingdom Supreme Court United Kingdom 20 Mar 2019 BAILII flag 5
Bog [2011] ECR I-1457 Europe circa 2011 flag 3
Rank Group [2011] ECR I-10947 Europe circa 2011 flag 14
Marks & Spencer [2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42 Court of Justice of the European Communities Europe 10 Apr 2008 BAILII flag 28
Talacre Beach Caravan Sales [2006] EUECJ C-251/05; [2006] ECR I-6269; [2006] CEC 1000; [2006] 3 CMLR 31 Court of Justice of the European Communities Europe 6 Jul 2006 BAILII flag 8
R (Quintavalle) v Secretary of State for Health [2003] UKHL 13; [2003] 2 AC 687; [2003] 2 All ER 113; [2003] 2 WLR 692; (2003) 71 BMLR 209 House of Lords United Kingdom 13 Mar 2003 BAILII flag 308
Fitzpatrick v Sterling Housing Association Ltd [2001] 1 AC 27 United Kingdom circa 2001 LexisNexis / Westlaw flag 76
Victor Chandler International v Customs and Excise Commissioners [2000] 2 All ER 315; [2000] 1 WLR 1296 United Kingdom circa 2000 LexisNexis flag 23
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
R v Burstow; R v Ireland [1997] UKHL 34; [1998] AC 147; [1997] 4 All ER 225; [1998] 1 Cr App R 177; [1997] 3 WLR 534 House of Lords United Kingdom 24 Jul 1997 BAILII flag 113
Commission v United Kingdom [1988] EUECJ C-416/85; [1988] ECR 3127; [1988] 3 CMLR 169 Court of Justice of the European Communities Europe 21 Jun 1988 BAILII flag 7
Royal College of Nursing of the United Kingdom v Department of Health and Social Security [1980] UKHL 10; [1981] AC 800; [1981] 1 All ER 545; [1981] 2 WLR 279 House of Lords United Kingdom 5 Feb 1980 BAILII flag 137
Longford [1888] UKLawRpPro 42; (1889) 14 PD 34 United Kingdom 29 Jul 1888 CommonLII flag 25

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