Judgment file

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The Commissioners for Her Majesty's Revenue & Customs v Smallwood & Anor
Court of Appeal | 08 July 2010
Gripple Ltd v The Commissioners for HM Revenue & Customs
Chancery Division | 30 June 2010
The British Association for Shooting and Conservation Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 14 June 2010
Countrywide Estate Agents Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 11 June 2010
Isle of Wight Council & Ors v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 11 June 2010
Future Health Technologies Ltd v The Commissioners for Her Majesty's Revenue & Customs
ECJ | 10 June 2010
The Queen on the Application of Shiner & Anor v Commissioners of HM Revenue & Customs
Court of Appeal | 26 May 2010
Parker Car Services v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 19 May 2010
Littlewoods v The Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 19 May 2010
Reed Employment PLC v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 18 May 2010
Pertemps Recruitment Partnership Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 13 May 2010
DCC Realisations Limited v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 06 May 2010
Schofield v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 30 April 2010
SRI International v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 28 April 2010
Grenane Properties Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 27 April 2010
Paul Newey t/a Ocean Finance v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 23 April 2010
Sun Life Assurance Company of Canada (UK) Ltd v The Commissioners for her Majesty's Revenue & Customs
Court of Appeal | 16 April 2010
FCE Bank Plc v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 01 April 2010
The Queen of the application of Valentines Homes & Constructions Ltd v HM Revenue & Customs
Court of Appeal | 31 March 2010
Bayfine UK v HMRC
Chancery Division | 23 March 2010
West Country Vending Service Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 19 March 2010
Health Response UK v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 19 March 2010
Market South West (Holdings) Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 17 March 2010
Med Hotels Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 15 March 2010
Starglaze Windows & Conservatories Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 12 March 2010
Test Claimants in the ACT Group Litigation (Class 4 & 2) v The Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 26 February 2010
Test Claimants in the FII GLO v Commissioners for Her Majesty's Revenue & Customs
Court of Appeal | 23 February 2010
Swift v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 22 February 2010
The Queen of the Application of Davies, James & Gaines -Cooper v The Commissioners for Her Majesty's Revenue & Customs
Court of Appeal | 16 February 2010
The Commissioners for Her Majesty's Revenue & Customs v Tower MCashback LLP 1 & Anor
Court of Appeal | 02 February 2010
Helena Housing Ltd v The Commissioners for Her Majesty's Revenue & Customs`
First-Tier Tribunal | 01 February 2010
Terex Equipment Ltd, FG Wilson (Engineering) Ltd & Caterpillar EPG Ltd v The Commissioners for Her Majesty's Revenue & Customs
ECJ | 14 January 2010
Icebreaker 1 LLP v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 05 January 2010
Prolab Nutrition Europe Limited v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 27 November 2009
Oxfam v Her Majesty's Revenue & Customs
Chancery Division | 27 November 2009
Pierce & Ors v Wood & Ors
Chancery Division | 19 November 2009
The Test Claimants in the Thin Cap GLO v Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 17 November 2009
The Queen on the application of The Medical Protection Society Ltd v The Commissioners for Her Majesty's Revenue & Customs
Administrative Court | 06 November 2009
Astall & Edwards v HM Revenue & Customs
Court of Appeal | 09 October 2009
David Mayes v The Commisssioners for Her Majesty's Revenue & Custom
Chancery Division | 08 October 2009
My Travel Group v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 02 October 2009
Lookers Plc v The Commissioners for Her Majesty's Revenue & Customs
Upper Tribunal | 15 September 2009
Nigel Grogan v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 14 September 2009
SRI International v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 27 August 2009
Philips Electronics UK Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 18 August 2009
Smith v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 13 August 2009
Wyndham v Egremont & Ors
Chancery Division | 07 August 2009
Legal & General Assurance Society Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 06 August 2009
London Clubs Management Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 05 August 2009
Moorbury Ltd v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 21 July 2009
Burton & Ors v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 16 July 2009
M R Klincke v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 01 July 2009
Prudential Plc v Commissioners for Her Majesty's Revenue & Customs
Court of Appeal | 25 June 2009
Homeserve Membership Ltd v The Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 18 June 2009
Vodafone 2 v The Commissioners for Her Majestys Revenue & Customs
Court of Appeal | 22 May 2009
Fourth Earl of Balfour v The Commissioners for Her Majestys Revenue & Customs
First-Tier Tribunal | 14 May 2009
VIC Group Litigation
Chancery Division | 08 May 2009
Garsington Opera Limited v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 01 May 2009
Adams v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 30 April 2009
Morgan & Self v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 29 April 2009
Accenture Services Limited & Barclays Bank Plc v The Commissioners of Her Majesty's Revenue & Customs
Administrative Court | 28 April 2009
Trevor Smallwood v The Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 08 April 2009
Marks & Spencer PLC v The Commissioners for Her Majesty's Revenue & Customs
First-Tier Tribunal | 02 April 2009
Kellog Brown & Root Holdings UK v The Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 24 March 2009
The Chancellor, Masters & Scholars of the University of Cambridge v Her Majesty's Revenue & Customs
Chancery Division | 16 March 2009
Community Housing Association Ltd v The Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 12 March 2009
Prizedome Ltd & Limitgood Ltd v The Commissioners of Her Majesty's Revenue & Customas
Court of Appeal | 12 March 2009
Brunel Motor Co Ltd v Commissioners for HM Revenue & Customs & Ford Motor Co Ltd
Court of Appeal | 26 February 2009
Hill Samuel Investments Ltd v The Commissioners for Her Majesty's Revenue & Customs
Special Commissioners | 20 February 2009
Commissioners for Her Majesty's Revenue & Customs v Collins
Chancery Division | 20 February 2009
Made to Order Limited v Her Majesty's Commissioners of Revenue & Customs
VAT Tribunal | 19 February 2009
Company A
Court of Session | 13 February 2009
Marks & Spencer Plc v Her Majesty's Commissioners of Customs & Excise
House of Lords | 04 February 2009
The Commissioners of Her Majesty's Revenue & Customs v The Trustees of the Nelson Dance Settlement
Chancery Division | 22 January 2009
Sunlife Assurance Co of Canada (UK) Ltd v Her Majesty's Commissioners of Revenue & Customs
Chancery Division | 22 January 2009
The Atrium Club v Commissioners for Her Majesty's Revenue & Customs
VAT Tribunal | 21 January 2009
The Queen on the Application of Huntingwood Trading Limited v Commissioners of Her Majesty's Revenue & Customs
Administrative Court | 21 January 2009
RM Education PLC v Her Majesty's Revenue & Customs
VAT Tribunal | 09 January 2009
Commissioners of Her Majesty's Revenue & Customs v Trustees of the Peter Clay Discretionary Trust
Court of Appeal | 19 December 2008
Megtian Limited v Her Majesty's Commissioners of Revenue & Customs
VAT Tribunal | 11 December 2008
Castle Construction (Chesterfield) Limited v Commissioners of Her Majesty's Revenue & Customs
Special Commissioners | 01 December 2008
The Test Claimants in the FII GLO v Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 27 November 2008
Gaines-Cooper v Her Majesty's Revenue & Customs
Administrative Court | 03 November 2008
Bath Festivals Trust Limited v Commissioners of Her Majesty's Revenue & Customs
VAT Tribunal | 22 October 2008
Tower Mcashback LLP 1 & Tower Mcashback LLP 2 v The Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 13 October 2008
The Commissioners of Her Majesty's Revenue & Customs v Isle of Wight Council
European Court of Justice | 16 September 2008
Leisure Pass Group Limited v Her Majesty's Commissioners for Revenue & Customs
Chancery Division | 11 September 2008
McInroy & Wood Ltd v The Commissioners for Her Majesty's Revenue & Customs
Edinburgh VAT Tribunal | 21 August 2008
Prudential Plc v Her Majesty's Revenue & Customs
Chancery Division | 31 July 2008
Oxfam v Her Majesty's Revenue & Customs
VAT Tribunal | 30 July 2008
Maco Doors & Windows Hardware (UK) Ltd v Her Majesty's Revenue & Customs
House of Lords | 30 July 2008
Homeserve GB Limited v The Commissioners for Her Majesty's Revenue & Customs
VAT Tribunal | 23 July 2008
Commissioners for Her Majesty's Revenue & Customs v Waste Recycling Group Limited
Court of Appeal | 22 July 2008
Sempra Metals Limited v Commissioners for Her Majesty's Revenue & Customs
Special Commissioners | 07 July 2008
Vodafone 2 v Commissioners for Her Majesty's Revenue & Customs
Chancery Division | 04 July 2008
Japan Post v Commissioners for Her Majesty's Revenue & Customs
Administrative Court | 04 July 2008
Astall & Edwards v Commissioners for HM Revenue & Customs
Chancery Division | 27 June 2008
Whitechapel Art Gallery v Commissioners for Her Majesty's Revenue & Customs
VAT Tribunal | 27 June 2008
Commissioners of HM Revenue & Customs v Weight Watchers (UK) Limited
Court of Appeal | 25 June 2008
Kellogg Brown & Root Holdings Limited v The Commissioners for HM Revenue & Customs
Special Commissioners | 18 June 2008
Barkers of Malton Limited v Her Majesty's Revenue & Customs
Special Commissioners | 10 June 2008
Jeanfield Swifts Football Club -v- HM Revenue & Customs
Edinburgh VAT Tribunal | 22 May 2008
Her Majesty's Revenue & Customs -v- EB Central Services Ltd
Court of Appeal | 14 May 2008
Principal & Fellows of Newnham College, Cambridge -v- The Commissioners of Her Majesty's Revenue & Customs
House of Lords | 16 April 2008
Marks & Spencer Plc v CCE
European Court of Justice | 10 April 2008
Midlands Co-Operative Society Limited -v- The Commissioners of HM Revenue and Customs
Court of Appeal | 09 April 2008
The Chancellor, Masters and Scholars of the University of Cambridge -v- The Commissioners for Her Majesty's Revenue and Customs
VAT Tribunal | 12 March 2008
Bass Ireland Limited -v- The Commissioners for Her Majesty's Revenue and Customs
VAT Tribunal | 13 February 2008
Pirelli Cable Holdings & Others -v- Commissioner for HM Revenue and Customs
Court of Appeal | 13 February 2008
The Commissioners for Her Majesty's Revenue and Customs -v- Bank of Ireland Britain Holdings Limited
Court of Appeal | 08 February 2008
Brunel Motor Company Limited -v- The Commissioners for HM Revenue and Customs and Ford Motor Company Limited
Chancery Division | 24 January 2008
The Commissioners of Her Majesty's Revenue and Customs -v- Noel Dempster (trading as Boulevard)
Chancery Division | 24 January 2008
Condé Nast Publications Limited -v- Her Majesty's Revenue and Customs
House of Lords | 23 January 2008
The Commissioners for HM Revenue and Customs -v- Weight Watchers (UK) Limited
Chancery Division | 21 January 2008
The Commissioners for Her Majesty's Revenue and Customs -v- (1) Prizedome Limited (2) Limitgood Limited
Chancery Division | 18 January 2008
The Commissioners for Her Majesty's Revenue and Customs -v- Weald Leasing Limited
Chancery Division | 16 January 2008
Waste Recycling Group Limited -v- Commissioners for HMRC
Chancery Division | 20 December 2007
Baxi Group Limited -v- The Commissioners for Her Majesty's Revenue and Customs
Court of Appeal | 20 December 2007
Sun Life Assurance Company of Canada (UK) Limited -v- The Commissioners for Her Majesty's Revenue and Customs
Special Commissioners | 11 December 2007
Able (UK) Limited -v- HM Revenue and Customs
Court of Appeal | 22 November 2007
Barclays Bank plc -v- The Commissioners for Her Majesty's Revenue and Customs
VAT Tribunal | 21 November 2007
Commissioners for Her Majesty's Revenue and Customs -v- The Trustees of the Peter Clay Discretionary Trust
Chancery Division | 15 November 2007
Healthcare at Home Limited -v- The Commissioners for Her Majesty's Revenue and Customs
VAT Tribunal | 25 September 2007
John Astall and Graham Edwards -v- The Commissioners for her Majesty's Revenue and Customs
Special Commissioners | 14 August 2007
Jones -v- Garnett (Her Majesty's Inspector of Taxes)
House of Lords | 25 July 2007
Sempra Metals Limited (formerly Metallgesellschaft Limited) -v- Her Majesty's Commissioners of Inland Revenue and Another
House of Lords | 18 July 2007
Midlands Co-Operative Society Limited -v- The Commissioners of HM Revenue and Customs
Chancery Division | 19 June 2007
Maco Door and Window Hardware (UK) Limited -v- Commissioners for Her Majesty's Revenue and Customs
Court of Appeal | 19 June 2007
Wadham College Oxford -v- Merton College Oxford
VAT Tribunal | 01 June 2007
Boake Allen Limited and others -v- Her Majesty's Revenue and Customs
House of Lords | 23 May 2007
Spearmint Rhino Ventures (UK) Limited -v- The Commissioners for HM Revenue and Customs
Chancery Division | 23 March 2007
Commissioners for Her Majesty's Revenue and Customs -v- Mayflower Theatre Trust Limited
Court of Appeal | 22 February 2007
Commissioners of HM Revenue and Customs -v- UBS AG
Court of Appeal | 21 February 2007
Marks & Spencer Plc -v- Halsey (HM Inspector of Taxes)
Court of Appeal | 20 February 2007
Commissioners for Her Majesty's Revenue and Customs -v- Philippa D'Arcy
Chancery Division | 07 February 2007
Brian George Foulser and another -v- David MacDougall (Officer of HM Revenue and Customs)
Court of Appeal | 17 January 2007
St Helen's School Northwood Limited -v- The Commissioners for Her Majesty's Revenue and Customs
Chancery Division | 20 December 2006
Deutsche Morgan Grenfell Group Plc -v- HM Revenue & Customs
House of Lords | 25 October 2006
Cadbury Schweppes Plc, Cadbury Schweppes Overseas Limited -v- Commissioners of Inland Revenue
European Court of Justice | 12 September 2006
Prudential Assurance Company Ltd v HMRC
VAT Tribunal | 01 June 2006
Philippa D'Arcy v HMRC
Special Commissioners | 24 May 2006
Abbey National Plc v CCE
European Court of Justice | 04 May 2006
Newnham College v HMRC
Court of Appeal | 24 March 2006
HMRC v Zurich Financial Services
High Court (Chancery) | 23 March 2006
University of Southampton v HMRC
High Court (Chancery) | 17 March 2006
CCE v Elm Milk Limited
Court of Appeal | 03 March 2006
Burton (Her Majesty's Collector of Taxes) -v- Mellham Limited
House of Lords | 15 February 2006
Scottish Equitable Plc -v- The Commissioners for Her Majesty's Revenue and Customs
VAT Tribunal | 10 January 2006
Marks & Spencers Plc v Halsey
European Court of Justice | 13 December 2005
Maco Door & Window Hardware (UK)Ltd -v- HM Revenue & Customs
Special Commissioners | 25 October 2005
Marks & Spencer Plc [2005] UKHL 53
House of Lords | 27 July 2005
Loss Relief GLO (Autologic Holdings Plc) [2005] UKHL 54
House of Lords | 27 July 2005
Enron Europe Limited -and- Her Majesty's Revenue & Customs
VAT Tribunal | 25 July 2005
Commissioners for Her Majesty's Revenue and Custom and Debenhams Retail plc
Court of Appeal | 18 July 2005
MacDonald (HMIT) and Dextra Accessories Limited & Ors
House of Lords | 07 July 2005
Cormack (HMIT) and CBL Cable Contractors Limited
High Court (Chancery) | 23 June 2005
The Church of England Children's Society -v- HM Revenue & Customs
High Court (Chancery) | 20 June 2005