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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)    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
CATTRELL v Revenue & Customs (INCOME TAX - gilt strips scheme)	[2024] UKFTT 67	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2024	BAILII		1
Caerdav Ltd v HMRC	[2023] UKUT 179	United Kingdom Upper Tribunal	United Kingdom	25 Jul 2023	BAILII		9
Hoey v HMRC	[2022] EWCA Civ 656; [2022] 1 WLR 4113	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 May 2022	BAILII		10
KSM Henryk Zeman SP Z o o v HMRC	[2021] UKUT 182	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2021	BAILII		15
Tinkler v HMRC	[2021] UKSC 39; [2022] AC 886; [2021] 3 WLR 697	United Kingdom Supreme Court	United Kingdom	30 Jul 2021	BAILII		54
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		15
HMRC v the Ice Rink Co	[2019] UKUT 108	United Kingdom Upper Tribunal	United Kingdom	8 Apr 2019	BAILII		6
In re Finucane	[2019] UKSC 7; [2019] 3 All ER 191; [2019] NI 292; [2019] HRLR 7	United Kingdom Supreme Court	United Kingdom	27 Feb 2019	BAILII		73
Metropolitan International Schools v HMRC	[2019] EWCA Civ 156	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Feb 2019	BAILII		9
HMRC v Wheels Private Hire Ltd	[2017] UKUT 51	United Kingdom Upper Tribunal	United Kingdom	8 Feb 2017	BAILII		7
Blindley Heath Investments Ltd v Bass	[2015] EWCA Civ 1023	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2015	BAILII		39
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		34
Quah Su-Ling v Goldman Sachs International	[2015] EWHC 759	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		30
Honourable Society of Middle Temple v HMRC	[2013] UKUT 250	United Kingdom Upper Tribunal	United Kingdom	24 May 2013	BAILII		18
HMRC v Abdul Noor	[2013] UKUT 71	United Kingdom Upper Tribunal	United Kingdom	14 Feb 2013	BAILII		123
Information Commissioner v Magherafelt District Council	[2012] UKUT 263	United Kingdom Upper Tribunal	United Kingdom	14 Jun 2012	BAILII		4
[2012] BVC 292	[2012] BVC 292		United Kingdom	circa 2012			1
Stena Line Ltd v Merchant Navy Ratings Pension Fund Trustees Ltd	[2010] EWHC 1805	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		2
Revenue and Customs Commissioners v Benchdollar Ltd	[2009] EWHC 1310; [2009] EWHC 1310 (Ch); [2010] 1 All ER 174; [2009] All ER (D) 85; 79 Tax Cas 668	High Court of England and Wales	United Kingdom - England and Wales	11 Jun 2009	BAILII		83
Oxfam v HMRC	[2009] EWHC 3078	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		26
R v North and East Devon Health Authority; Ex parte Coughlan	[2001] QB 213; (2001) 48 AC 835		United Kingdom	circa 2001	LexisNexis / Westlaw		564
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		142
R v Inland Revenue Commissioners; Ex parte MFK Underwriting Agents Ltd (MFK case)	[1990] 1 All ER 91; [1990] 1 WLR 1545; [1989] BTC 561		United Kingdom	circa 1989	LexisNexis		281
Quietlynn Ltd v Plymouth City Council Portsmouth City Council v Quietlynn Ltd	[1988] QB 114; [1987] 2 All ER 1040; [1987] 3 WLR 189		United Kingdom	circa 1987	LexisNexis / Westlaw		30
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		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		713