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BJ Trading Ltd v Revenue & Customs (VAT: whether HMRC exercised discretion)

[2021] UKFTT 200

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

United Kingdom

1st June, 2021

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Associated Provincial Picture Houses Ltd v Wednesbury Corporation	[1947] EWCA Civ 1; [1948] 1 AC 223; [1948] 1 KB 223; [1947] 2 All ER 680; [1948] LJR 190; (1947) 63 TLR 623; (1947) 45 LGR 635; (1947) 177 LT 641; (1947) 112 JP 55	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Nov 1947	BAILII		3899
GB Housley Ltd v HMRC	[2016] EWCA Civ 1299	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 2016	BAILII		6
John Dee Ltd v The Commissioners of Customs and Excise	[1995] EWCA Civ 62	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jul 1995	BAILII		4

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