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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
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		1
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		3
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		113
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		1
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		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		6
Elida Gibbs Ltd v Customs and Excise Comrs (Case C-317/94)	[1997] QB 499		United Kingdom	circa 1997	LexisNexis / Westlaw		34
[1992] Si 1992/3222	[1992] SI 1992/3222		United Kingdom	circa 1992			15
NHS Lothian Health Board v Revenue and Customs Commissioners	[2020] CSIH 14		United Kingdom - Scotland	circa 2020			3
Social Security and Child Support (Decisions and Appeals) Regulations	[1999] SI 1999		United Kingdom	circa 1999			56