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Polo Farm Sports Club v Revenue & Customs (VAT - whether payment was consideration for the grant of a lease)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
National Car Parks Ltd v Revenue and Customs (VALUE ADDED TAX)	[2017] UKUT 247	United Kingdom Upper Tribunal	United Kingdom	7 Aug 2020	BAILII		3
Barry Edwards v HMRC	[2019] UKUT 131	United Kingdom Upper Tribunal	United Kingdom	1 May 2019	BAILII		100
Qureshi v HMRC	[2018] UKFTT 115	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2018	BAILII		21
Arnold v Britton	[2015] UKSC 36; [2015] AC 1619; [2016] 1 All ER 1; [2015] EGLR 53; [2015] 2 WLR 1593	United Kingdom Supreme Court	United Kingdom	10 Jun 2015	BAILII		993
Revenue and Customs Commissioners v Sunico A/S	[2013] EWHC 941	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		7
Flood v Times Newspapers Ltd	[2012] UKSC 11; [2012] 2 AC 273; [2012] 4 All ER 913; [2012] Crim LR 808; [2012] All ER (D) 153; [2012] 2 WLR 760	United Kingdom Supreme Court	United Kingdom	21 Mar 2012	BAILII		75
Chartbrook Ltd v Persimmon Homes Ltd	[2009] UKHL 38; [2009] 1 AC 1101; [2009] 4 All ER 677; [2009] 3 WLR 267; [2010] 1 All ER (Comm) 365; [2009] All ER (D) 12; 125 Con LR 1	House of Lords	United Kingdom	circa 2009	BAILII		1064
TRM Copy Centres (UK) Ltd v Lanwall Services Ltd	[2009] UKHL 35; [2009] 4 All ER 33; [2009] 1 WLR 1375; [2010] 1 All ER (Comm) 1098; [2009] 2 Lloyds Rep 332; [2009] All ER (D) 161	House of Lords	United Kingdom	circa 2009	BAILII		28
Agnew v Commissioner of Inland Revenue	[2001] UKPC 28; [2001] 2 AC 710; [2001] All ER 21; [2001] Lloyds Rep Bank 251; [2001] 2 BCLC 188; [2001] BCC 259; [2001] 3 WLR 454	Privy Council	United Kingdom	5 Jun 2001	BAILII		108
Bank of Credit and Commerce International SA v Ali	[2001] UKHL 8; [2002] 1 AC 251; [2001] 1 All ER 961; [2001] 2 WLR 735; [2001] IRLR 292; [2001] ICR 337; [2001] Emp LR 359	House of Lords	United Kingdom	1 Mar 2001	BAILII		539
Street v Mountford	[1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318	House of Lords	United Kingdom	2 May 1985	BAILII		319
Reardon Smith Line Ltd v Hansen-Tangen	[1976] 3 All ER 570; [1976] 1 WLR 989; [1976] 2 Lloyds Rep 621		United Kingdom	circa 1976	LexisNexis		891