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2 Act 2005     46

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Project Blue Ltd v HMRC	[2018] UKSC 30; [2018] 3 All ER 943; [2018] 1 WLR 3169	United Kingdom Supreme Court	United Kingdom	13 Jun 2018	BAILII		38
Pattullo v HMRC	[2016] UKUT 270	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2016	BAILII		28
Marks & Spencer	[2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42	Court of Justice of the European Communities	Europe	10 Apr 2008	BAILII		28
HMRC v Jason Wilkes	[2021] UKUT 150	United Kingdom Upper Tribunal	United Kingdom	30 Jun 2021	BAILII		18
Taxpayer v Commissioner of Taxation	[2010] AATA 497; [2010] ATC 1-022; (2010) 76 ATR 917	Administrative Appeals Tribunal	Australia	2 Jul 2010	AustLII		14
HMRC v Wilkes	[2022] EWCA Civ 1612	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	7 Dec 2022	BAILII		11
Investment Trust Companies	[2015] EWCA Civ 82	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Feb 2015	BAILII		11
Reed Employment Ltd v HMRC	[2011] UKFTT 200	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Mar 2011	BAILII		11
Taylor Clark Leisure plc v Revenue and Customs Commissioners	[2018] UKSC 35; [2018] 1 WLR 3803	United Kingdom Supreme Court	United Kingdom	11 Jul 2018	BAILII		9
Monaghan	[2018] UKFTT 156	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Mar 2018	BAILII		6
Stagecoach Group Plc v HMRC	[2016] UKFTT 120	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2016	BAILII		6
Hicks v HMRC	[2018] UKFTT 22	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jan 2018	BAILII		5
Iveco Ltd v Revenue and Customs Commissioners	[2017] EWCA Civ 1982	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2017	BAILII		4
British Telecommunications Plc v R & C Comrs	[2023] UKUT 122	United Kingdom Upper Tribunal	United Kingdom	30 May 2023	BAILII		3
BNP Paribas SA (London Branch) v HMRC	[2017] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII		3
1 LP (acting through Mr D J Cowen) v Revenue and Customs Commissioners	[2016] UKFTT 253	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2016	BAILII		3
Unit Trend Services Pty Ltd v Commissioner of Taxation	[2012] FCAFC 112; (2012) 205 FCR 29; (2012) 85 ATR 48	Federal Court of Australia	Australia - Commonwealth	17 Aug 2012	AustLII		3
British Telecommunications Plc v Revenue and Customs (Rev 1)	[2021] EWHC 1095 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Apr 2021	BAILII		2
Revenue and Customs v IGE USA Investments Ltd	[2020] EWHC 2121 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	31 Jul 2020	BAILII		2
Biffa (Jersey) Ltd v Revenue & Customs	[2014] UKFTT 982	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2014	BAILII		2
Reed Employment Ltd v Revenue and Customs Commissioners	[2014] EWCA Civ 32	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jan 2014	BAILII		2
Marks & Spencer plc v Revenue and Customs Commissioners	[2009] UKHL 8; [2009] 1 All ER 939; [2009] BVC 106; [2009] BTC 5106	House of Lords	United Kingdom	4 Feb 2009	BAILII		2
Biffa (Jersey) Ltd & Biffa Holdings Ltd v Revenue & Customs	[2015] UKFTT 10	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jan 2015	BAILII		1
Neil Pattullo v Revenue & Customs	[2014] UKFTT 841	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Aug 2014	BAILII		1
Taylor Clark Leisure PLC v Revenue & Customs	[2013] UKFTT 792	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Dec 2012	BAILII		1
Colaingrove Ltd v Revenue and Customs (VAT - claim to additional interest)	[2024] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2024	BAILII
Whispering Smith Ltd v The Commissioners for Her Majesty's Revenue and Customs	[2022] UKFTT 165	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 May 2022	BAILII
Harrison v Revenue & Customs (VAT - Agricultural Flat Rate Scheme)	[2020] UKFTT 518	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Dec 2020	BAILII
British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has	[2020] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jun 2020	BAILII
Rank Group Plc v Revenue And Customs	[2020] EWCA Civ 550	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 Apr 2020	BAILII
Tower Radio Ltd & Total Property Support Services Ltd v Revenue & Customs	[2013] UKFTT 387	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jul 2013	BAILII
Parnalls Solicitors Ltd v The Commissioners for Revenue & Customs	[2009] UKFTT 318	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Nov 2009	BAILII
O Brien (t/a Poster Sites (Southern)) v Revenue & Customs	[2009] UKFTT 262	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Oct 2009	BAILII
Legal & General Assurance Society Ltd v Revenue & Customs	[2009] UKFTT 225	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Aug 2009	BAILII
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR 2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
GSTR 2009/2 - Goods and services tax: partitioning of land	[2009] ATOGSTR GSTR2009/2	Australian Taxation Office	Australia - Commonwealth	circa 2009	AustLII
Van Colle (t/a GVC Optometrists v Revenue & Customs	[2007] UKVAT V20332	VAT & Duties Tribunals	United Kingdom	31 Aug 2007	BAILII
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000	[2006] ATOGSTR GSTR2006/7	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000	[2006] ATOGSTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000	[2006] ATOGSTR 7	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000	[2006] ATOGSTR GSTR2006/8	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2005/D3 - Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000	[2005] ATODGSTR GSTR2005/D3	Australian Taxation Office	Australia - Commonwealth	4 Oct 2005	AustLII

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
- Statute Law Repeals: Twentieth Report	[2015] EWLC 357	Law Commission	United Kingdom	3 Jun 2015	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Prevent, Detain, Control and Order?: Legislative Process and Executive Outcomes in Enacting the Anti-Terrorism Act (No 2) 2005 (Cth)"	(2007) 10 Flinders Journal of Law Reform 17	Carne, Greg	Australia	circa 2007	AustLII		8
"Australia's Anti-Terrorism Legislation -- Is there a Boilermakers Spanner in the Works?" (FCA)	[2007] FedJSchol 1	Weinberg, Justice Mark	Australia	circa 2007	AustLII