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Kingston Maurward College v Revenue and Customs (VAT - claim for credit for input tax) 1

[2021] UKFTT 127

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

7th April, 2021

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Kingston Maurward College v HMRC	[2023] UKUT 69	United Kingdom Upper Tribunal	United Kingdom	17 Mar 2023	BAILII		1

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Colchester Institute Corporation v HMRC	[2020] UKUT 368	United Kingdom Upper Tribunal	United Kingdom	22 Dec 2020	BAILII		4
Wakefield College v HMRC	[2018] EWCA Civ 952	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 May 2018	BAILII		12
Wood v Capita Insurance Services Ltd	[2017] UKSC 24; [2017] AC 1173; [2017] 4 All ER 615; [2018] 1 All ER (Comm) 51; [2017] 2 WLR 1095	United Kingdom Supreme Court	United Kingdom	29 Mar 2017	BAILII		698
South African Tourist Board v Customs Commissioners	[2014] UKUT 280	United Kingdom Upper Tribunal	United Kingdom	25 Jun 2014	BAILII		3
Esporta Ltd v Revenue and Customs Commissioners	[2014] EWCA Civ 155	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Feb 2014	BAILII		8
Colchester Institute Corporation v HMRC	[2013] UKFTT 45	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Jan 2013	BAILII		1
British Dental Association v Revenue & Customs	[2010] UKFTT 176	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Apr 2010	BAILII		3
HMRC v Mayflower Theatre Trust Ltd	[2006] EWCA Civ 116	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Feb 2007	BAILII		16
Office des produits wallons	[2001] ECR I-9115		Europe	circa 2001			7
Institute of Chartered Accountants in England and Wales v Customs and Excise Commissioners	[1999] UKHL 19; [1999] 2 All ER 449; [1999] 1 WLR 701	House of Lords	United Kingdom	25 Mar 1999	BAILII		12
Investors Compensation Scheme Ltd v West Bromwich Building Society	[1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913	House of Lords	United Kingdom	19 Jun 1997	BAILII		2522
[1995] Si 2518	[1995] SI 2518		United Kingdom	circa 1995			6
Imperial War Museum v Commissioners of C &E	[1992] VATTR 346		United Kingdom	circa 1992			4
Naturally Yours Cosmetics	[1988] ECR 6365		Europe	circa 1988			37
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120
Schul	[1982] EUECJ R-15/81; [1982] 3 CMLR 229; [1982] ECR 1409	Court of Justice of the European Communities	Europe	5 May 1982	BAILII		31
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52
43 For 2015/16	43 For 2015/16	Court of Exchequer	United Kingdom	circa 2015			1

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