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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

7th September, 2021

Legislation Cited

Legislation Name	Provision
Interpretation Act 1978 (NT)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HMRC v News Corporation UK and Ireland Ltd	[2021] EWCA Civ 91	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jan 2021	BAILII		6
Wickford Development Co v HMRC	[2020] UKFTT 387	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2020	BAILII		1
Virgin Media Ltd v RCC	[2018] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2018	BAILII		1
Marriott Rewards LLC & Whitbread Group PLC v Revenue and Customs (VAT - REPAYMENTS : Vat - repayments)	[2017] UKFTT 140	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Jan 2017	BAILII		2
Colaingrove Ltd v Revenue & Customs	[2015] UKUT 2	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2015	BAILII		3
Honourable Society of Middle Temple v HMRC	[2013] UKUT 250	United Kingdom Upper Tribunal	United Kingdom	24 May 2013	BAILII		18
McCarthy & Stone (Developments) Ltd v Revenue & Customs	[2013] UKFTT 727	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2012	BAILII		2
Ludwig	[2007] EUECJ C-453/05; [2007] ECR I-5083	Court of Justice of the European Communities	Europe	21 Jun 2007	BAILII		7
Customs and Excise	[2005] UKHL 53	House of Lords	United Kingdom	28 Jul 2005	BAILII		5
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
Card Protection Plan Ltd v Customs and Excise Commissioners	[1999] 2 AC 601; [1999] 3 WLR 203		United Kingdom	circa 1999	LexisNexis / Westlaw		62
Ltd	[1993] 2 EGLR 149		United Kingdom	circa 1993			1
[1990] 1 AC 17	[1990] 1 AC 17		United Kingdom	circa 1990	LexisNexis / Westlaw		1
Antoniades v Villiers	[1990] 1 AC 417		United Kingdom	circa 1990	LexisNexis / Westlaw		78
F Booker (Builders & Contractors) Ltd v Customs and Excise Comrs	[1977] VATTR 203		United Kingdom	circa 1977			2
F Austin (Leyton) Ltd v Customs and Excise Commissioners	[1968] 1 Ch 529	Court of Chancery	United Kingdom	circa 1968	LexisNexis / Westlaw		1
F Austin (Leyland) Ltd	[1968] 2 All ER 13		United Kingdom	circa 1968	LexisNexis		3

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