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Binfield v Revenue & Customs (VAT - preliminary hearing on whether LLP opted to tax - yes)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
HAYMARKET MEDIA GROUP Ltd Revenue & Customs (VALUE ADDED TAX - option to tax election - sale of site with planning consent for development) Rev1	[2022] UKFTT 168	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 May 2022	BAILII		1
Intelligent Managed Services Ltd v HMRC	[2015] UKUT 341	United Kingdom Upper Tribunal	United Kingdom	circa 2015	BAILII		3
Secretary of State for Business, Innovation and Skills v Nadham Singh Potiwal	[2012] EWHC 3723	High Court of England and Wales	United Kingdom - England and Wales	circa 2012	BAILII		2
ED & F Man Liquid Products v Patel	[2003] EWCA Civ 472; [2003] 3 All ER 191; [2003] All ER (D) 75; [2004] RPC 171; [2003] CPLR 384; (2003) 24 LS Gaz R 37	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Apr 2003	BAILII		655
Secretary of State for Trade and Industry v Bairstow	[2003] EWCA Civ 321; [2004] 4 All ER 325; [2003] 3 WLR 841; [2003] BCC 682; [2003] 1 BCLC 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Mar 2003	BAILII		74
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		922
Three Rivers District Council v Bank of England (No 3)	[2001] UKHL 16; [2001] 2 All ER 513; [2000] 2 WLR 15; [2001] Lloyds Rep Bank 125	House of Lords	United Kingdom	circa 2001	BAILII		496
Hunter v Chief Constable of West Midlands Police	[1982] AC 592		United Kingdom	circa 1982	LexisNexis / Westlaw		2
R v Watson	[1980] 2 All ER 293; (1980) 70 Cr App R 273; [1980] 1 WLR 991		United Kingdom	circa 1980	LexisNexis		40
Phosphate Sewage Co Ltd v Molleson	(1879) 4 AC 801		United Kingdom	circa 1879	LexisNexis / Westlaw		75