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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
[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
Card Protection Plan Ltd v Customs and Excise Commissioners	[1999] 2 AC 601; [1999] 3 WLR 203		United Kingdom	circa 1999	LexisNexis / Westlaw		62
Colaingrove Ltd v Revenue & Customs	[2015] UKUT 2	United Kingdom Upper Tribunal	United Kingdom	15 Jan 2015	BAILII		3
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
F Austin (Leyland) Ltd	[1968] 2 All ER 13		United Kingdom	circa 1968	LexisNexis		3
F Austin (Leyton) Ltd v Customs and Excise Commissioners	[1968] 1 Ch 529	Court of Chancery	United Kingdom	circa 1968	LexisNexis / Westlaw		1
F Booker (Builders & Contractors) Ltd v Customs and Excise Comrs	[1977] VATTR 203		United Kingdom	circa 1977			2
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
Honourable Society of Middle Temple v HMRC	[2013] UKUT 250	United Kingdom Upper Tribunal	United Kingdom	24 May 2013	BAILII		18
Ltd	[1993] 2 EGLR 149		United Kingdom	circa 1993			1
Ludwig	[2007] EUECJ C-453/05; [2007] ECR I-5083	Court of Justice of the European Communities	Europe	21 Jun 2007	BAILII		7
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
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
Virgin Media Ltd v RCC	[2018] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Sep 2018	BAILII		1
Wickford Development Co v HMRC	[2020] UKFTT 387	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2020	BAILII		1

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