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Royal County Down Golf Club v Revenue & Customs (VAT - time limits)   flag 

[2021] UKFTT 70
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th March, 2021

Legislation Cited

Legislation Name Provision
Finance Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MS (Pakistan) v Secretary of State for the Home Department [2020] UKSC 9; [2020] 1 WLR 1373 United Kingdom Supreme Court United Kingdom 18 Mar 2020 BAILII flag 27
Birkett v HMRC [2017] UKUT 89 United Kingdom Upper Tribunal United Kingdom 2 Mar 2017 BAILII flag 44
Grand Entertainments Co (A Firm) v HMRC [2016] UKUT 209 United Kingdom Upper Tribunal United Kingdom 3 May 2016 BAILII flag 2
Revenue And Customs v Bratt Auto Contracts Ltd [2016] UKUT 90 United Kingdom Upper Tribunal United Kingdom 19 Feb 2016 BAILII flag 4
HMRC v Vodafone Group Services Ltd [2016] UKUT 89 United Kingdom Upper Tribunal United Kingdom 19 Feb 2016 BAILII flag 9
Trustees of the BT Pension Scheme v HMRC [2015] EWCA Civ 713 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Jul 2015 BAILII flag 34
Nairn Golf Club v Revenue & Customs [2015] UKFTT 185 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Apr 2015 BAILII flag 2
Reed Employment Ltd v HMRC [2013] UKUT 109 United Kingdom Upper Tribunal United Kingdom 28 Feb 2013 BAILII flag 17
HMRC v Abdul Noor [2013] UKUT 71 United Kingdom Upper Tribunal United Kingdom 14 Feb 2013 BAILII flag 123
HMRC v Hok Ltd [2012] UKUT 363 United Kingdom Upper Tribunal United Kingdom 23 Oct 2012 BAILII flag 397
HMRC v Bridport and West Dorset Golf Club [2012] UKUT 272 United Kingdom Upper Tribunal United Kingdom 30 Jul 2012 BAILII flag 5
Best Buys Supplies Ltd v HMRC [2011] UKUT 497 United Kingdom Upper Tribunal United Kingdom 20 Dec 2011 BAILII flag 9
Bridport and West Dorset Golf Club Ltd v Revenue & Customs [2011] UKFTT 354 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jun 2011 BAILII flag 3
Transfer of Tribunal Functions and Revenue and Customs Appeals Order [2009] SI 2009/56 United Kingdom circa 2009 flag 6
Tankard v John Fredericks Plastics Ltd; Hibberd v Fawcett Old Ltd; Jones v Attrill [2008] EWCA Civ 306; [2009] 4 All ER 526; [2009] 1 WLR 1731; [2008] All ER (D) 126 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Dec 2008 BAILII flag 17
JA Pye (Oxford) Ltd v United Kingdom [2008] EHRR 45 European Court of Human Rights Europe circa 2008 flag 2
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 591
Sheldrake v DPP; Attorney General's Reference (No 4 of 2002) [2004] UKHL 43; [2005] 1 AC 264; [2005] 1 All ER 237; [2004] 3 WLR 976; [2005] RTR 13; (2004) 168 JP 669; (2004) 17 BHRC 339; [2004] All ER (D) 169 House of Lords United Kingdom circa 2004 BAILII flag 139
Bellinger v Bellinger [2003] UKHL 21; [2003] 2 AC 467; [2003] 2 All ER 593; [2003] All ER (D) 178; [2003] ACD 74; (2003) 14 BHRC 127; [2003] UKHRR 679; [2003] HRLR 22; [2003] Fam Law 485; [2003] 2 WLR 1174; (2003) 72 BMLR 147 House of Lords United Kingdom 10 Apr 2003 BAILII flag 107
Rhondda Cynon Taff County Borough Council v Watkins [2003] EWCA Civ 129; [2003] 1 WLR 1864; [2003] RVR 224; [2003] All ER (D) 145 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2003 BAILII flag 47
Customs and Excise Commissioners v National Westminster Bank plc [2003] EWHC 1822 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 2
R (Anderson) v Secretary of State for the Home Department [2002] EWCA Crim 747; [2003] 1 AC 837; [2002] 4 All ER 1089; [2002] All ER (D) 359; 13 BHRC 450; [2003] UKHRR 112; [2003] HRLR 7; [2003] 1 Cr App R 32; [2002] 3 WLR 1800 England and Wales Court of Appeal - Criminal Division United Kingdom - England and Wales circa 2002 BAILII flag 113
Hoechst [2001] Ch 620; [2001] 2 WLR 1497 Court of Chancery United Kingdom circa 2001 LexisNexis / Westlaw flag 44
[2000] 1 WLR 126 [2000] 1 WLR 126 United Kingdom circa 2000 LexisNexis / Westlaw flag 20
Dilexport [1998] EUECJ C-343/96; [1999] ECR I-579 Court of Justice of the European Communities Europe 9 Feb 1999 BAILII flag 41
National and Provincial Building Society v United Kingdom [1997] ECHR 87; (1998) 25 EHRR 127 European Court of Human Rights Europe 23 Oct 1997 BAILII flag 70
BLP Group plc v Commissioners of Customs and Excise [1995] ECR I-1001 Europe circa 1995 flag 3
Roy v Kensington & Chelsea & Westminster Family Practitioner Committee [1991] UKHL 8; [1992] 1 AC 624; [1992] 1 All ER 705; [1992] 2 WLR 239; [1992] IRLR 233; [1992] 3 Med LR 177 House of Lords United Kingdom 6 Feb 1992 BAILII flag 92
Wandsworth London BC v Winder [1985] 3 AC 361 United Kingdom circa 1985 LexisNexis / Westlaw flag 1
Wandsworth London Borough Council v Winder [1984] UKHL 2; [1985] AC 461; [1984] 3 All ER 976; [1984] 3 WLR 563 House of Lords United Kingdom 29 Nov 1984 BAILII flag 210
O'Reilly v Mackman [1983] UKHL 1; [1983] 2 AC 237; [1982] 3 All ER 1124; [1982] 3 WLR 1096 House of Lords United Kingdom 25 Nov 1983 BAILII flag 713
Customs & Excise Commissioners v J H Corbitt (Numismatists) Ltd [1981] AC 22; [1980] 2 All ER 72 United Kingdom circa 1981 LexisNexis / Westlaw flag 75

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