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v-Com (Worldwide) Ltd v Revenue and Customs (PROCEDURE - application to strike out appeal - test to establish reasonable prospects of success)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
British Telecommunications Plc v R & C Comrs	[2023] UKUT 122	United Kingdom Upper Tribunal	United Kingdom	30 May 2023	BAILII		3
Shinelock Ltd v HMRC	[2023] UKUT 107	United Kingdom Upper Tribunal	United Kingdom	15 May 2023	BAILII		5
TASCA TANKERS Ltd v Revenue & Customs (PROCEDURE - strike out application by respondents - MTIC appeal - whether appellant has a realistic prospect of success - application dismissed)	[2023] UKFTT 372	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Apr 2023	BAILII		2
Zipvit Ltd v HMRC	[2022] UKSC 12; [2022] 1 WLR 2670	United Kingdom Supreme Court	United Kingdom	11 May 2022	BAILII		2
Satyam Enterprises Ltd v Burton	[2021] EWCA Civ 287	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Mar 2021	BAILII		16
Netbusters (UK) Ltd v Revenue & Customs (proper classification for VAT purposes the supplies)	[2020] UKFTT 438	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Nov 2020	BAILII		2
First De Sales Ltd Partnership v HMRC	[2018] UKUT 396; [2019] 4 WLR 21	United Kingdom Upper Tribunal	United Kingdom	27 Nov 2018	BAILII		28
Allpay Ltd v HMRC	[2018] UKFTT 273	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 May 2018	BAILII		11
Allpay Ltd v The Commissioners for HMRC	[2018] UKFTT 273TC	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	circa 2018	BAILII		2
Scandico v HMRC	[2017] UKUT 467	United Kingdom Upper Tribunal	United Kingdom	7 Dec 2017	BAILII		10
HMRC v Boyce	[2017] UKUT 177	United Kingdom Upper Tribunal	United Kingdom	5 May 2017	BAILII		6
Scandico Ltd v Revenue & Customs	[2015] UKFTT 36	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jan 2015	BAILII		2
Quah Su-Ling v Goldman Sachs International	[2015] EWHC 759	High Court of England and Wales	United Kingdom - England and Wales	circa 2015	BAILII		30
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
Best Buys Supplies Ltd v HMRC	[2011] UKUT 497	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2011	BAILII		9
AC Ward & Sons Ltd v Catlin (Five) Ltd	[2009] EWCA Civ 1098; [2010] Lloyds Rep IR 301	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Sep 2009	BAILII		205
Easyair Ltd v Opal Telecom Ltd	[2009] EWHC 339	High Court of England and Wales	United Kingdom - England and Wales	circa 2009	BAILII		61
[2007] FSR 63	[2007] FSR 63		United Kingdom	circa 2007			292
Al-Medenni v Mars UK Ltd	[2005] EWCA Civ 1041	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2005	BAILII		47
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] 2 All ER 91		United Kingdom	circa 2001	LexisNexis		195
Swain v Hillman	[2001] 1 All ER 91		United Kingdom	circa 2001	LexisNexis		922
McPhilemy v Times Newspapers Ltd	[1999] EWCA Civ 1464; [1999] 3 All ER 775; [1999] EMLR 751; [1999] CPLR 533	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 1999	BAILII		218
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129
Lennartz	[1991] ECR 1-3795		Europe	circa 1991			1