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First De Sales Ltd Partnership v HMRC 3

[2018] UKFTT 106

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

28th February, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
PHU HUNG LTD v Revenue & Customs (VAT : appeal against HMRC decision to change effective date of registration)	[2023] UKFTT 224	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Mar 2023	BAILII
R (Mitchell) v Revenue and Customs Commissioners	[2020] EWHC 3489 (Admin); [2021] 1 WLR 1427	High Court of England and Wales	United Kingdom - England and Wales	17 Dec 2020	BAILII		2
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28

Legislation Cited

Legislation Name	Provision
Finance Act 1950

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
UBS AG v Revenue and Customs Commissioners	[2016] UKSC 13; [2016] 1 WLR 1005	United Kingdom Supreme Court	United Kingdom	9 Mar 2016	BAILII		83
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
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
[2003] 2 AC 1	[2003] 2 AC 1		United Kingdom	circa 2003	LexisNexis / Westlaw		1
MacNiven v Westmoreland Investments Ltd	[2003] 1 AC 311		United Kingdom	circa 2003	LexisNexis / Westlaw		107
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		922
Three Rivers	[2000] 3 All ER 1		United Kingdom	circa 2000	LexisNexis		64
Vaughan-Neil v Inland Revenue Commissioners	[1979] 1 WLR 1283; 54 Tax Cas 223		United Kingdom	circa 1979	LexisNexis / Westlaw		6
Pritchard v Arundale	[1972] Ch 229	Court of Chancery	United Kingdom	circa 1972	LexisNexis / Westlaw		7
Beak v Robson	[1943] AC 352; (1943) 25 Tax Cas 33		United Kingdom	circa 1943	LexisNexis / Westlaw		18

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