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GB Fleet Hire Ltd v Revenue and Customs (PROCEDURE - cancellation of VAT registration in 2017 for risk of abuse - cancellation not appealed)     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another)	[2023] UKUT 215	United Kingdom Upper Tribunal	United Kingdom	1 Sep 2023	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
G B Fleet Hire Ltd v Revenue and Customs	[2021] UKUT 225	United Kingdom Upper Tribunal	United Kingdom	14 Sep 2021	BAILII		1
GB Fleet Hire Ltd v Revenue & Customs (PROCEDURE : ppeal notified to Tribunal)	[2020] UKFTT 365	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Sep 2020	BAILII		2
Koza Ltd v Koza Altin Isletmeleri AS	[2020] EWCA Civ 1018; [2021] 1 WLR 170	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2020	BAILII		32
Millennium Energy Trading Ltd v HMRC	[2018] UKFTT 633	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2018	BAILII		5
Shiner v HMRC	[2018] EWCA Civ 31; [2018] 1 WLR 2812; [2018] BTC 8	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Jan 2018	BAILII		16
HM Revenue and Customs v Citibank NA	[2017] EWCA Civ 1416; [2018] 1 WLR 1524	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Sep 2017	BAILII		30
Universal Enterprises (EU) Ltd v Revenue And Customs	[2015] UKUT 311	United Kingdom Upper Tribunal	United Kingdom	9 Jun 2015	BAILII		3
West & West v Finlay	[2014] EWHC 868	High Court of England and Wales	United Kingdom - England and Wales	circa 2014	BAILII		2
Lower Mill Estate Ltd v HMRC	[2010] UKUT 463	United Kingdom Upper Tribunal	United Kingdom	circa 2010	BAILII		8
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
Doncaster Pharmaceuticals Group Ltd v Bolton Pharmaceutical Co 100 Ltd	[2007] FSR 63		United Kingdom	circa 2007			292
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
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