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KSM Henryk Zeman SP Z o o v HMRC   flag  15

[2021] UKUT 182
United Kingdom Upper Tribunal
United Kingdom
4th August, 2021

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Oaks (Gatley) Ltd v Revenue and Customs (CONSTRUCTION INDUSTRY SCHEME - whether public law issues relevant to an appeal) [2024] UKFTT 594 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Jul 2024 BAILII flag
Pipsquid Ltd v Revenue and Customs (Coronavirus Job Retention Scheme - clawback of payments) [2024] UKFTT 546 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Jun 2024 BAILII flag
Queenscourt Ltd v Revenue and Customs (VALUE ADDED TAX - whether dip pots supplied as part of a takeaway meal deal are a separate standard rated supply or whether they are part of a single supply) [2024] UKFTT 460 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2024 BAILII flag
Mayfair Avenue Ltd v Revenue and Customs (Stamp duty land tax - higher threshold interest) [2024] UKFTT 430 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 May 2024 BAILII flag
MWL International Ltd v Revenue and Customs (NATIONAL INSURANCE CONTRIBUTIONS - definition of pool cars) [2024] UKFTT 402 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 May 2024 BAILII flag
HOULDSWORTH v Revenue & Customs (PROCEDURE - application to strike out - whether jurisdiction) [2024] UKFTT 224 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 13 Mar 2024 BAILII flag
ASPIRE IN THE COMMUNITY SERVICES Ltd v Revenue & Customs (PROCEDURE - application for disclosure - Pre-registration VAT) [2024] UKFTT 176 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Feb 2024 BAILII flag
LAURENCE SUPPLY CO (LEATHER GOODS) LTD v Revenue & Customs (CUSTOMS DUTY - tariff classification - quantum of the C18 - handbags and purses) [2024] UKFTT 124 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Feb 2024 BAILII flag
FATIMA JEWELLERS Ltd v Revenue & Customs (CUSTOMS DUTY AND IMPORT VAT - C18 post clearance demand note - export of gold and import of gold jewellery - outward processing relief - whether Customs Duty and import VAT payable) [2023] UKFTT 889 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Oct 2023 BAILII flag 1
Caerdav Ltd v HMRC [2023] UKUT 179 United Kingdom Upper Tribunal United Kingdom 25 Jul 2023 BAILII flag 9
Stenhouse v Revenue And Customs (Procedure - whether Tribunal has jurisdiction when appealable decisions withdrawn) [2023] UKFTT 635 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Jul 2023 BAILII flag
CAERDAV Ltd (FORMERLY CARDIFF AVIATION Ltd) v Revenue & Customs (CUSTOMS DUTY AND VAT-importation of aircraft-whether within EU customs special procedure when entered UK-impact of expired end use authorisation) [2022] UKFTT 105 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Mar 2022 BAILII flag
XEROX Ltd v Revenue & Customs (Interest payments - customs duty) [2022] UKFTT 92 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Mar 2022 BAILII flag 1
JUNJIE LIU AND ZHE LI v Revenue & Customs (VAT : zero-rating - whether evidence of export) [2022] UKFTT 44 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Feb 2022 BAILII flag
CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods) [2021] UKFTT 461 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2021 BAILII flag

Legislation Cited

Legislation Name Provision
1972 Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Beadle v HMRC [2020] EWCA Civ 562; [2021] 1 All ER 237 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Apr 2020 BAILII flag 15
HMRC v Goldsmith [2019] UKUT 325 United Kingdom Upper Tribunal United Kingdom 4 Nov 2019 BAILII flag 6
R (PML Accounting Ltd) v HMRC [2018] EWCA Civ 2231; [2019] 1 WLR 2428 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Oct 2018 BAILII flag 13
Birkett v HMRC [2017] UKUT 89 United Kingdom Upper Tribunal United Kingdom 2 Mar 2017 BAILII flag 44
R(oao Veolia ES Landfill Ltd) v HMRC [2016] EWCA 1880 England and Wales Court of Appeal United Kingdom - England and Wales circa 2016 BAILII flag 2
MU Gbortima Care Services v Care Quality Commission [2014] UKFTT 908 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 22 Sep 2014 BAILII flag 1
Southern Cross Employment Agency Ltd v HMRC [2014] UKFTT 088 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom circa 2014 BAILII flag 5
Hollinger Print Ltd v Revenue & Customs [2013] UKFTT 739 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Dec 2013 BAILII flag 5
HMRC v Abdul Noor [2013] UKUT 071 United Kingdom Upper Tribunal United Kingdom circa 2013 BAILII flag 20
Oxfam v HMRC [2009] EWHC 3078 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 26
Doherty v Birmingham City Council [2008] UKHL 57; [2009] 1 AC 367; [2009] 1 All ER 653; [2008] 3 WLR 636; [2008] All ER (D) 425 House of Lords United Kingdom 30 Jul 2008 BAILII flag 93
C &E Comms v National Westminster Bank [2003] EWCA 1822 England and Wales Court of Appeal United Kingdom - England and Wales circa 2003 BAILII flag 2
Twinsectra Ltd v Yardley [2002] UKHL 12; [2002] 2 AC 164; [2002] 2 All ER 377; [2002] 2 WLR 802; [2002] All ER (D) 321; [2002] PNLR 30; [2002] WTLR 423; (2002) 99 LSG 32 House of Lords United Kingdom 21 Mar 2002 BAILII flag 513
R v North and East Devon Health Authority; Ex parte Coughlan [2001] QB 213; (2001) 48 AC 835 United Kingdom circa 2001 LexisNexis / Westlaw flag 564
Pawlowski v Dunnington [1999] EWCA Civ 3020; [1999] BTC 175 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 May 1999 BAILII flag 2
R v Secretary of State for the Home Department; Ex parte Pierson [1997] UKHL 37; [1998] AC 539; [1997] 3 All ER 577; [1997] 3 WLR 492 House of Lords United Kingdom 24 Jul 1997 BAILII flag 253
R v Wicks [1997] UKHL 21; [1998] AC 92; [1997] 2 All ER 801; [1997] 2 WLR 876 House of Lords United Kingdom 21 May 1997 BAILII flag 142
[1996] 1 WLR 72 [1996] 1 WLR 72 United Kingdom circa 1996 LexisNexis / Westlaw flag 1
Wandsworth London BC v Winder [1994] AC 461 United Kingdom circa 1994 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
Argosy Co v IRC [1971] UKPC 5; [1971] 1 WLR 514 Privy Council United Kingdom 8 Feb 1971 BAILII flag 16
DPP v Head [1959] AC 83; [1958] 1 All ER 679 United Kingdom circa 1959 LexisNexis / Westlaw flag 50

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