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Coales v Revenue and Customs Commissioners     8

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BCM Cayman LP v HMRC	[2020] UKFTT 298	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jul 2020	BAILII		4
Morfee v Revenue and Customs (VAT - ZERO-RATING : Protected buildings)	[2016] UKFTT 602	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2016	BAILII
Morfee v HMRC	[2016] UKFTT 601	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2016	BAILII		1
Lloyds TSB Equipment Leasing (No 1) Ltd v HMRC	[2015] UKFTT 401	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Aug 2015	BAILII		2
HMRC v Lloyds TSB Equipment Leasing (No 1) Ltd	[2014] EWCA Civ 1062	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2014	BAILII		5
Purple Chameleon Ltd v Revenue & Customs	[2014] UKFTT 117	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jan 2014	BAILII
Gray Publishing v Revenue & Customs	[2014] UKFTT 113	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jan 2014	BAILII		1
David Wake-Walker Ltd v Revenue & Customs	[2013] UKFTT 717	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Nov 2013	BAILII		1

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes)	[2005] 1 AC 638		United Kingdom	circa 2005	LexisNexis / Westlaw		1
Whistler International Ltd v Kawasaki Kisen Kaisha Ltd (The Hill Harmony)	[2000] UKHL 62; [2001] 1 AC 638; [2001] 1 All ER 403; [2001] 1 All ER (Comm) 76; [2000] 3 WLR 1954; [2001] 1 Lloyds Rep 147	House of Lords	United Kingdom	7 Dec 2000	BAILII		28
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		280
IRC v Willoughby	[1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071	House of Lords	United Kingdom	10 Jul 1997	BAILII		30
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes)	[1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617		United Kingdom	circa 1992	LexisNexis / Westlaw		73
New Angel Court Ltd v Adam (HM Inspector of Taxes)	[2004] 1 WLR 1988		United Kingdom	circa 1988	LexisNexis / Westlaw		4
Lupton (Inspector of Taxes) v FA & AB Ltd	[1972] AC 634; [1971] 3 All ER 948; [1971] 3 WLR 670; 47 Tax Cas 580		United Kingdom	circa 1972	LexisNexis / Westlaw		47
Inland Revenue Commissioners v Brebner	[1967] 2 AC 18; [1967] 1 All ER 779		United Kingdom	circa 1967	LexisNexis / Westlaw		47