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• C & E Commissioners v Redrow Group Plc
• This case tests the right to input tax recovery.
• Lennartz v Finanzamt München III
• This case sets the principles of claiming input tax on goods that will have a private element.
• CRC v AXA UK Plc [2010] STC 2825 (C-175/09)
• This European Court of Justice (ECJ) decision has prompted HM Revenue & Customs (HMRC) to release Revenue & Customs Brief 54/10.
• C & E Commissioners v Kingfisher Plc
• This case tests the principles within the Group VAT registration.
• Kretztechnik AG v Finanzamt Linz
• This decision tests partial exemption attribution.
• British Airways v C & E Commissioners
• This case tests the principles of compound (single) or composite (multiple/mixed) supplies.
• C & E Commissioners v Kuwait Petroleum (GB) Ltd
• This decision tests that link between consideration and supply.
• British Sky Broadcasting Ltd v C & E Commissioners
• This case tests the principles of compound (single) or composite (multiple/mixed) supplies.
• Macdonald Resorts Ltd v HMRC (ECJ Case C-270/09)
• This case concerns the place supply of a timeshare operated by Macdonald Resorts in Spain. HM Revenue & Customs won at Tribunal contesting that the place of supply was the UK and therefore at the standard rate of VAT.
• HMRC v Weald Leasing Ltd, ECJ Case C-103/09
• This European Court of Justice (ECJ) decision tests the whether a structure was an abusive practice.
• The Upper and First-Tier Tribunals – What is a Reasonable excuse?
• [02/03/2012] Detailed guidance on reasonable excuse.
• C & E Commissioners v Mirror Group Plc
• This decision tests the exempt activities on land transactions.
• BLP Group Plc v C & E Commissioners
• This decision tests partial exemption attribution.
• Fleming (t/a Bodycraft), Condé Nast Publications Ltd v HM Revenue & Customs
• This case looks at the issues of the three year time limit and input tax.
• RAP Group Plc v C & E Commissioners
• This decision tests partial exemption attribution.]
• Southampton Leisure Holdings Plc v C & E Commissioners
• This decision tests partial exemption attribution.
• Elida Gibbs Ltd v C & E Commissioners
• This decision tests the value of a consideration
• Card Protection Plan Ltd v C & E Commissioners
• This case tests the principles of compound (single) or composite (multiple/mixed) supplies.
• Marks & Spencer’s v C & E Commissioners
• This case looks at the issues of the three year time limit.
• Kieran Mullin Ltd v C & E Commissioners
• This decision tests the concept of business splitting.
• Out-of-time claims
• [29/06/2012] HMRC has released comments following a recent European Court of Justice (ECJ) case regarding out of time claims.
• C & E Commissioners v Elm Milk Ltd
• This case tests the input tax restriction on the purchase of a motor vehicle.
• TP Madgett (TP) & RM Baldwin (t/a Howden Court Hotel) v C & E Commissioners
• This case tested whether a trade was within the Tour Operators Margin Scheme (TOMS).
• HM Revenue & Customs v The Principal & Fellows of Newnham College in the University of Cambridge
• This case tests the meaning occupation in regard to land.
• John Pimblett & Sons Ltd v C & E Commissioners
• This case test the meaning of catering.
• C & E Commissioners v Dearwood Ltd
• This case establishes the test of carry on a trade for Transfer of a Going Concern (TOGC) purposes.
• Danfoss A/S, AstraZeneca A/S v Skatteministeriet CJEC Case
• This case looks at a number of aspects concerning entertaining.]
• United Biscuits (UK) Ltd
• This case tests the definitions and exceptions of food.
• C & E Commissioners v Lord Fisher
• This decision tests whether a business is taking place.
• CM Upton (t/a Fagomatic) v C & E Commissioners
• This case tests the input tax restriction on the purchase of a motor vehicle.

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