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Holdings Ltd 3

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
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
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
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

Legislation Cited

Legislation Name	Provision
Finance Act 1976	s61

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Price v Revenue & Customs	[2013] UKFTT 297	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2013	BAILII		5
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		34
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
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
Charman v Revenue and Customs Comrs	[2022] 1 WLR 2277		United Kingdom	circa 2022	LexisNexis / Westlaw		1
2 AC 214	2 AC 214		United Kingdom	circa 2023	LexisNexis / Westlaw		5
[2021] Csih 45	[2021] CSIH 45		United Kingdom - Scotland	circa 2021			2
Marshall v Kerr	[1995] 1 AC 148		United Kingdom	circa 1995	LexisNexis / Westlaw		51

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