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

[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 flag 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 flag 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 flag 4

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