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PYE MOTORS LTD v Revenue & Customs (VALUE ADDED TAX - motor dealer - overpayment of output tax on demonstrator bonuses)   flag 

[2022] UKFTT 471
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th December, 2022

Legislation Cited

Legislation Name Provision
Finance Act 1977

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Gestmin SGPS SA v Credit Suisse (UK) Ltd [2013] EWHC 3560 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 113
Social Security and Child Support (Decisions and Appeals) Regulations [1999] SI 1999 United Kingdom circa 1999 flag 56
Elida Gibbs Ltd v Customs and Excise Comrs (Case C-317/94) [1997] QB 499 United Kingdom circa 1997 LexisNexis / Westlaw flag 34
[1992] Si 1992/3222 [1992] SI 1992/3222 United Kingdom circa 1992 flag 15
Condé Nast Publications Ltd v Customs and Excise Commissioners [2006] EWCA Civ 976 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Jul 2006 BAILII flag 14
Commission v Italy [1997] EUECJ C-45/95; [1997] ECR I-3605; [1997] CEC 1009 Court of Justice of the European Communities Europe 25 Jun 1997 BAILII flag 6
NHS Lothian Health Board v Revenue and Customs Commissioners [2020] CSIH 14 United Kingdom - Scotland circa 2020 flag 3
Why Pay More For Cars Ltd v Revenue & Customs [2013] UKFTT 497 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Sep 2013 BAILII flag 3
Ford Motor Co Ltd v HM Revenue & Customs [2017] UKFTT 407 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2017 BAILII flag 1
FJ Chalke Ltd v Revenue and Customs Commissioners [2009] EWHC 952 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1

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