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Pride v Revenue and Customs (PROCEDURE - VALUE ADDED TAX - Application to strike-out appeals - Whether appeals enjoy any reasonable prospect of success?)   flag 

[2023] UKFTT 315
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
28th March, 2023

Legislation Cited

Legislation Name Provision
Rules (NSW)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Tinkler v Ferguson [2021] EWCA Civ 18; [2021] 4 WLR 27 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Feb 2021 BAILII flag 19
Wilmslow Financial Services Plc v Revenue & Customs (VAT - scheme to avoid irrecoverable input tax on supplies of advertising services to loan broking business) [2020] UKFTT 516 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Jun 2020 BAILII flag 1
First De Sales Ltd Partnership v HMRC [2018] UKUT 396; [2019] 4 WLR 21 United Kingdom Upper Tribunal United Kingdom 27 Nov 2018 BAILII flag 28
Michael Wilson & Partners v Sinclair [2017] EWCA Civ 3; (2017) 4 All ER 216; [2017] 1 WLR 2646; [2017] 1 Lloyds Rep 136 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Jan 2017 BAILII flag 62
HMRC v Pendragon plc [2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 39
Wha Ltd v HMRC [2013] UKSC 24; [2013] 2 All ER 907 United Kingdom Supreme Court United Kingdom 1 May 2013 BAILII flag 38
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd [2013] UKSC 15; [2013] 2 All ER 719 United Kingdom Supreme Court United Kingdom 13 Mar 2013 BAILII flag 52
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
Wha v HMRC [2007] EWCA Civ 728 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jul 2007 BAILII flag 10
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 flag 391
Doncaster Pharmaceuticals Group Ltd v Bolton Pharmaceutical Co 100 Ltd [2007] FSR 63 United Kingdom circa 2007 flag 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 flag 655
Arthur J S Hall and Co v Simons [2002] 1 AC 615 United Kingdom circa 2002 LexisNexis / Westlaw flag 305
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 flag 417
Swain v Hillman [2001] 1 All ER 91 United Kingdom circa 2001 LexisNexis flag 922
Hollington v Hewthorn [1943] KB 587; [1943] 2 All ER 35 United Kingdom circa 1943 LexisNexis / Westlaw flag 439

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