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PPX Metal Management Ltd v Revenue and Customs (VAT - denial of input tax relying on Kittel principle from a scrap metal merchant)

[2023] UKFTT 405

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

3rd May, 2023

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Kogan v Martin	[2019] EWCA Civ 1645; [2020] FSR 3; [2020] EMLR 4	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2019	BAILII		126
CCA Distribution v HMRC	[2017] EWCA Civ 1899	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Nov 2017	BAILII		10
AC (Wholesale) Ltd v HMRC	[2017] UKUT 191	United Kingdom Upper Tribunal	United Kingdom	12 May 2017	BAILII		21
HMRC v Citibank NA, E Buyer UK Ltd	[2017] EWCA 1416	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2017	BAILII		18
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
Gestmin SGPS SA v Credit Suisse (UK) Ltd	[2013] EWHC 3560	High Court of England and Wales	United Kingdom - England and Wales	circa 2013	BAILII		113
Dominguez	[2012] ECR I-0000; [2012] ETMR 42; [2012] 2 CMLR 18		Europe	circa 2012			456
Football Association Premier League	[2011] EUECJ C-197/10; [2012] ETMR 1; [2012] ECDR 3; [2011] ECR I-0000	Court of Justice of the European Communities	Europe	15 Sep 2011	BAILII		561
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
Profaktor Kulesza, Frankowski, Jo ́ zwiak, Orlowski	[2010] ECR I-7639		Europe	circa 2010			20
Nidera Handelscompagnie	[2010] ECR I-0000		Europe	circa 2010			482
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
Commission v Italy	[2008] ECR I-5457		Europe	circa 2008			11
Teleos	[2007] ECR I-7797		Europe	circa 2007			23
White v White	[2001] UKHL 9; [2001] 2 All ER 43; [2001] 1 All ER (Comm) 1105; [2001] 1 WLR 481; [2001] Lloyds Rep IR 493; [2001] 1 Lloyds Rep 679; [2001] RTR 25; [2001] PIQR P20	House of Lords	United Kingdom	1 Mar 2001	BAILII		37
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

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