First De Sales Ltd Partnership v HMRC 28

[2018] UKUT 396; [2019] 4 WLR 21

United Kingdom Upper Tribunal

United Kingdom

27th November, 2018

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Baxendale-Walker v Revenue and Customs	[2024] UKUT 154	United Kingdom Upper Tribunal	United Kingdom	3 Jun 2024	BAILII
Witton v Revenue and Customs (PROCEDURE - application to bar HMRC)	[2024] UKFTT 489	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 May 2024	BAILII
Burton v Information Commissioner	[2024] UKUT 134	United Kingdom Upper Tribunal	United Kingdom	3 May 2024	BAILII
Kalay v Revenue and Customs (INCOME TAX - Enterprise Investment Scheme - disposal of shareholding)	[2024] UKFTT 366	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2024	BAILII
v-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success)	[2024] UKFTT 368	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 May 2024	BAILII
NEWSAND LTD v Revenue & Customs (PROCEDURE - application to strike out appellant's appeal on grounds that	[2024] UKFTT 221	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Mar 2024	BAILII
4SITE SERVICES LONDON Ltd v Revenue & Customs (PROCEDURE : application to bar HMRC or further and better particulars)	[2024] UKFTT 143	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Feb 2024	BAILII
METATRON DOO v Revenue & Customs (PROCEDURE - strike out application - whether there is a right of appeal against a refusal of an overseas refund)	[2024] UKFTT 115	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 Jan 2024	BAILII
Hart ST Maltings Ltd v Revenue & Customs (Strike Out -	[2023] UKFTT 860	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Oct 2023	BAILII
BlueCrest Capital Management (UK) LLP v Financial Conduct Authority	[2023] UKUT 140	United Kingdom Upper Tribunal	United Kingdom	21 Jun 2023	BAILII	1
British Telecommunications Plc v R & C Comrs	[2023] UKUT 122	United Kingdom Upper Tribunal	United Kingdom	30 May 2023	BAILII	3
TASCA TANKERS Ltd v Revenue & Customs (PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed)	[2023] UKFTT 372	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2023	BAILII	2
Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?)	[2023] UKFTT 315	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Mar 2023	BAILII
MATTHEW EVANS v Revenue & Customs (Application to strike out - Tribunal Procedure - First-tier Tribunal)	[2022] UKFTT 458	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Dec 2022	BAILII
Kondrat-Wilk v The Commissioner for His Majesty's Revenue and Customs	[2022] UKFTT 342	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Sep 2022	BAILII
Cajdler v Revenue & Customs (PROCEDURE - strike out application - whether the appeal has a reasonable prospect of success - First De Sales - followed -	[2022] UKFTT 343	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Feb 2022	BAILII
ROBERT CRAWFORD v Revenue & Customs (INCOME TAX - Penalties - Application to strike out appeal)	[2022] UKFTT 37	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2021	BAILII
DHL Air Ltd v Revenue And Customs (PROCEDURE - application by HMRC to admit new witness evidence and amend their statement of case)	[2021] UKFTT 215	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jun 2021	BAILII	1
Smith Homes 9 Ltd v Revenue And Customs (STAMP DUTY LAND TAX - Multiple Dwellings Relief)	[2021] UKFTT 226	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	25 May 2021	BAILII
Caracavi Utility Cables Ltd v Revenue and Customs (VAT - striking out - intra-EU supplies)	[2021] UKFTT 153	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 May 2021	BAILII
Sternlicht v Revenue & Customs (INCOME TAX - application by HMRC to strike out appeal on basis that it has	[2021] UKFTT 59	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Feb 2021	BAILII
Tasca Tankers Ltd v Revenue and Customs (application to strike out appeal -	[2021] UKFTT 25	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jan 2021	BAILII
Sternlicht v Revenue & Customs (NCOME TAX - application by HMRC to strike out appeal on basis that it has	[2020] UKFTT 502	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Dec 2020	BAILII
Sherrington, Waite and Metcalfe v HMRC	[2020] UKFTT 128	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Mar 2020	BAILII	1
Spring Capital Ltd v Revenue & Customs (PROCEDURE : Strike-out) (Rev 1)	[2020] UKFTT 12	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jan 2020	BAILII
Hughes v Revenue & Customs (EXCISE DUTY APPEALS : Boxes containing about 950,000 cigarettes found)	[2019] UKFTT 700	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Nov 2019	BAILII	1
Microring Ltd v Revenue & Customs (VALUE ADDED TAX - Kittel denial of input tax)	[2019] UKFTT 456	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2019	BAILII	1
Hely-Hutchinson v Revenue & Customs (PROCEDURE : application for disclosure)	[2019] UKFTT 358	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Jun 2019	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1950

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
First De Sales Ltd Partnership v HMRC	[2018] UKFTT 106	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2018	BAILII	3
First De Sales Ltd Partnership v HMRC	[2018] UKUT 0396	United Kingdom Upper Tribunal	United Kingdom	circa 2018	BAILII	2
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
HMRC v Fairford Group (in liquidation) and Fairford Partnership Ltd (in liquidation)	[2014] UKUT 329	United Kingdom Upper Tribunal	United Kingdom	23 Jul 2014	BAILII	87
AC Ward & Sons Ltd v Catlin (Five) Ltd	[2009] EWCA Civ 1098; [2010] Lloyds Rep IR 301	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Sep 2009	BAILII	205
Easyair Ltd v Opal Telecom Ltd	[2009] EWHC 339	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII	61
ICI Chemicals & Polymers Ltd v TTE Training Ltd	[2007] EWCA Civ 725	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Jun 2007	BAILII	391
[2007] FSR 63	[2007] FSR 63		United Kingdom	circa 2007		292
HMRC v D'Arcy	[2007] EWHC 163	High Court of England and Wales	United Kingdom - England and Wales	circa 2007	BAILII
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
Collector of Stamp Revenue v Arrowtown Assets Ltd	[2003] HKCFA 46	Hong Kong Court of Final Appeal	Hong Kong	19 Nov 2003	HKLII	92
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
Barclays Mercantile Business Finance Ltd v Mawson	[2002] EWCA Civ 1853; [2003] BTC 81; [2002] STI 1809; (2003) 100 LSG 29	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	13 Dec 2002	BAILII	19
Royal Brompton Hospital NHS Trust v Hammond (No 5)	[2001] EWCA Civ 550; [2001] BLR 297; [2001] Lloyds Rep PN 526; 76 Con LR 621; (2001) 76 Con LR 62	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2001	BAILII	417
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis	922
[2000] 3 All Er 1	[2000] 3 All ER 1		United Kingdom	circa 2000	LexisNexis	64
W T Ramsay Ltd v Inland Revenue Comrs	[1979] 1 WLR 974		United Kingdom	circa 1979	LexisNexis / Westlaw	4
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
Hochstrasser v Mayes	[1959] Ch 22	Court of Chancery	United Kingdom	circa 1959	LexisNexis / Westlaw	14
Beak v Robson	[1943] AC 352; (1943) 25 Tax Cas 33		United Kingdom	circa 1943	LexisNexis / Westlaw	18

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