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Holdings Ltd   flag  3

[2023] UKSC 37
United Kingdom Supreme Court
United Kingdom
25th October, 2023

Cases Referring to this Case

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Commissioners for His Majesty's Revenue and Customs v Innovative Bites Ltd (Value Added Tax, Zero-Rating, Food, Confectionery, Note 5 Item 2 of Group 1 Schedule 8 Value Added Tax Act 1994 - Multi-Factorial Assessment when considering Note 5 - Whether FTT erred in concluding Mega Marshmallows are not confectionery) [2024] UKUT 95 United Kingdom Upper Tribunal United Kingdom 4 Apr 2024 BAILII flag
ASSEMBLY GLOBAL NETWORKS Ltd v Revenue & Customs (PRELIMINARY ISSUE - whether notice of enquiry served by the time limit) [2024] UKFTT 304 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Apr 2024 BAILII flag
Campbell v Commissioners for His Majesty's Revenue and Customs (CAPITAL GAINS TAX AND INCOME TAX) [2023] UKUT 265 United Kingdom Upper Tribunal United Kingdom 5 Nov 2023 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1976 s61

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Charman v Revenue and Customs Comrs [2022] 1 WLR 2277 United Kingdom circa 2022 LexisNexis / Westlaw flag 1
[2021] Csih 45 [2021] CSIH 45 United Kingdom - Scotland circa 2021 flag 2
Fowler v HMRC [2020] UKSC 22; [2021] 1 All ER 97; [2020] 1 WLR 2227 United Kingdom Supreme Court United Kingdom 20 May 2020 BAILII flag 34
Price v Revenue & Customs [2013] UKFTT 297 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2013 BAILII flag 5
Harding v Revenue and Customs Commissioners [2008] EWCA Civ 1164; [2008] BTC 772 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Oct 2008 BAILII flag 8
Marshall v Kerr [1995] 1 AC 148 United Kingdom circa 1995 LexisNexis / Westlaw flag 51
Wicks & Johnson v Firth (Inspector of Taxes) [1982] Ch 355 Court of Chancery United Kingdom circa 1982 LexisNexis / Westlaw flag 9
2 AC 214 2 AC 214 United Kingdom circa 1982 LexisNexis / Westlaw flag 5

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