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Ye Old Cider Bar LTD v Revenue & Customs (VAT - PENALTIES : Default surcharge)   flag 

[2019] UKFTT 84
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
7th February, 2019

Legislation Cited

Legislation Name Provision
Interpretation Act 1978 (NT) s7

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Perrin v HMRC [2018] UKUT 156; [2018] BTC 513 United Kingdom Upper Tribunal United Kingdom 14 May 2018 BAILII flag 305
R (Lumsdon) v Legal Services Board [2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121 United Kingdom Supreme Court United Kingdom 24 Jun 2015 BAILII flag 131
Trinity Mirror [2015] UKUT 421 United Kingdom Upper Tribunal United Kingdom circa 2015 BAILII flag 91
HMRC v Total Technology (Engineering) Ltd [2012] UKUT 418 United Kingdom Upper Tribunal United Kingdom 29 Nov 2012 BAILII flag 235
Enersys Holdings UK Ltd [2010] UKFTT 20 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2010 BAILII flag 97
International Transport Roth GmbH v Secretary of State for the Home Department [2002] EWCA Civ 158; [2003] QB 728; [2002] 3 WLR 344; [2002] All ER (D) 325; [2002] HRLR 31 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2002 BAILII flag 249
Bancroft v Crutchfield (HMIT) [2002] STC (SCD) 347 United Kingdom circa 2002 flag 15
Paraskevas Louloudakis v Elliniko Dimosio (Case C-262/99) [2001] ECR I-5547 Europe circa 2001 flag 42
Clean Car Co Ltd v C & E Commissioners [1991] VATTR 239; [1991] BVC 568 United Kingdom circa 1991 flag 42
James v United Kingdom [1986] ECHR 2; (1986) 8 EHRR 123 European Court of Human Rights Europe 21 Feb 1986 BAILII flag 270
2 All Er 168 2 All ER 168 United Kingdom circa 2002 LexisNexis flag 7

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