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Beigebell Ltd (No 2) v Revenue and Customs (VALUE ADDED TAX - remittal for retrial by the Upper Tribunal - input tax deductibility - right to deduct restricted under principles in Kittel)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
SINGLETON BIRCH Ltd v Revenue & Customs (PROCEDURE - admissibility of expert report which included law, opinion on legal issues and opinion on statutory question)	[2021] UKFTT 440	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Nov 2021	BAILII		1
HMRC v Beigebell Ltd	[2020] UKUT 176	United Kingdom Upper Tribunal	United Kingdom	4 Jun 2020	BAILII		7
Beigebell Ltd v HMRC	[2019] UKFTT 335	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2019	BAILII		3
Elbrook Cash and Carry Ltd v HMRC	[2018] UKFTT 252	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2018	BAILII		3
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
Synectiv Ltd v Revenue and Customs (VAT : MTIC fraud)	[2017] UKUT 99	United Kingdom Upper Tribunal	United Kingdom	9 Mar 2017	BAILII		2
HMRC v Pacific Computers Ltd	[2016] UKUT 350	United Kingdom Upper Tribunal	United Kingdom	28 Jul 2016	BAILII		11
Davis & Dann Ltd v HMRC	[2016] EWCA Civ 142	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	15 Mar 2016	BAILII		25
S & I Electrical Plc v Revenue and Customs	[2015] UKUT 162	United Kingdom Upper Tribunal	United Kingdom	31 Mar 2015	BAILII		6
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
Megantic Services Ltd v HMRC	[2013] UKFTT 492	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Sep 2013	BAILII		20
Libra Graphics International v HMRC	[2013] UKFTT 180	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Mar 2013	BAILII		4
[2015] SD 2013	[2015] SD 2013	South Dakota Supreme Court	United States - South Dakota	circa 2013			1
Re Mumtaz Properties Ltd	[2011] EWCA Civ 610; [2012] 2 BCLC 109	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	24 May 2011	BAILII		96
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
Megtian Ltd (in administration) v HMRC	[2010] EWHC 18	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		3
Blue Sphere Global Ltd v HMRC	[2009] EWHC 1150	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		14
HMRC v Livewire and Olympia	[2009] EWHC 15	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		8
Red12 v HMRC	[2009] EWHC 2563	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		81
Optigen	[2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		54
Manifest Shipping Co Ltd v Uni-Polaris Shipping Co Ltd	[2001] UKHL 1; [2001] 1 All ER 743; [2001] 1 Lloyds Rep 389; [2001] Lloyds Rep IR 247; [2001] 2 WLR 170; [2001] 1 All ER (Comm) 193	House of Lords	United Kingdom	18 Jan 2001	BAILII		93
Wisniewski v Central Manchester Health Authority	[1998] EWCA Civ 596; [1998] PIQR P324; [1998] Lloyds Rep Med 223; [1998] 1 Lloyds Rep Med 223	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Apr 1998	BAILII		170
Jones v Gordon	(1877) 2 AC 616		United Kingdom	circa 1877	LexisNexis / Westlaw		64
R v Exall	[1866] EngR 22; (1866) 4 F & F 922; 176 ER 850		United Kingdom	circa 1866	CommonLII		129
550u SD 256gb	550u SD 256GB	South Dakota Supreme Court	United States - South Dakota				1