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LOCKHEED MARTIN UK Ltd v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft)   flag  1

[2021] UKFTT 448
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th December, 2021

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
EXCHEQUER SOLUTIONS Ltd v Revenue & Customs (PAYE & NIC - travel and subsistence expenses - whether ordinary commuting or travel to temporary workplace) [2022] UKFTT 181 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Jun 2022 BAILII flag 3

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[2007] Ecr i-7797 [2007] ECR I-7797 Europe circa 2007 flag 23
Air Canada v Secretary of State for Trade [1983] 2 AC 394; [1983] 1 All ER 161; [1983] 2 WLR 494 United Kingdom circa 1983 LexisNexis / Westlaw flag 208
Aktiebolaget NN [2007] EUECJ C-111/05; [2007] ECR I-2697 Court of Justice of the European Communities Europe 29 Mar 2007 BAILII flag 23
Al-Medenni v Mars UK Ltd [2005] EWCA Civ 1041 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2005 BAILII flag 47
Ansar Ali t/a Indian Voojan v HMRC [2020] UKFTT 70 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Feb 2020 BAILII flag 1
Auto Lease Holland [2003] ECR I-1317 Europe circa 2003 flag 18
BLP Group [1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750 Court of Justice of the European Communities Europe 6 Apr 1995 BAILII flag 54
Cantor Fitzgerald International [2001] EUECJ C10899; [2001] 3 CMLR 56; [2001] ECR I-7257 Court of Justice of the European Communities Europe circa 2001 BAILII flag 33
Customs and Excise Commissioners v Primback Ltd [2001] EUECJ C3499; [2001] 2 CMLR 42; [2001] All ER (EC) 714; [2001] CEC 132; [2001] ECR I-3833 Court of Justice of the European Communities Europe 15 May 2001 BAILII flag 16
DFDS [1997] EUECJ C-260/95; [1997] ECR I-1005; [1997] All ER (EC) 342 Court of Justice of the European Communities Europe 20 Feb 1997 BAILII flag 15
Everything Everywhere [2010] ECR I-12359 Europe circa 2010 flag 8
Faaborg-Gelting Linien [1996] EUECJ C-231/94; [1996] ECR I-2395; [1996] CEC 587; [1996] All ER (EC) 656; [1996] 3 CMLR 535 Court of Justice of the European Communities Europe 2 May 1996 BAILII flag 63
HMRC [2019] UKFTT 172 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Mar 2019 BAILII flag 2
HMRC [2020] UKFTT 0350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2020 BAILII flag 1
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 flag 6
IRC v National Coal Board (1956) 37 Tax Cas 264 United Kingdom circa 1956 flag 1
Levob Verzekeringen and OV Bank [2005] EUECJ C-41/04; [2006] CEC 424; [2006] 2 CMLR 8; [2005] ECR I-9433 Court of Justice of the European Communities Europe 27 Oct 2005 BAILII flag 50
Pennine Care NHS Trust v Revenue and Customs [2016] UKFTT 222 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 31 Mar 2016 BAILII flag 1
Planzer Luxembourg [2007] ECR I-5655 Europe circa 2007 flag 10
Sainsbury's Supermarkets Ltd v Mastercard Inc [2020] UKSC 24; [2020] 4 All ER 807 United Kingdom Supreme Court United Kingdom 17 Jun 2020 BAILII flag 48
Satyam Enterprises Ltd v Burton [2021] EWCA Civ 287 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Mar 2021 BAILII flag 16
Stockholm Lindöpark [2001] EUECJ C15099; [2001] ECR I-493; [2001] 2 CMLR 16 Court of Justice of the European Communities Europe circa 2001 BAILII flag 35
Wetheralds Construction Ltd v HMRC [2018] UKUT 173 United Kingdom Upper Tribunal United Kingdom 30 May 2018 BAILII flag 5

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