| Title of
Case(inc UKFTT ref) |
Tribunal/Court |
Decision(inc date of decision) |
Current
Status |
| Paul Newey (t/a Ocean Finance)
C-653/11 |
CJEU |
20 June 2013 |
After CJEU issued guidance on 20
June 2013, Upper Tribunal hearing 4-5 November 2014. Decision
awaited |
| GMAC UK plc v HMRC FTC/52/2010
& FTC/05/2012 |
Upper Tribunal |
03 August 2012 |
On 5 January 2015 the UT affirmed
its 2012 preliminary decision and gave HMRC until 2 February
2015 to seek its permission to appeal. On 11 December 2014 the
Supreme Court refused an application from British
Telecommunications plc for permission to appeal the Court of
Appeal’s decision of 11 April 2014 |
| DCM (Optical Holdings) Ltd
FTC/86/2010 |
Upper Tribunal |
|
Upper Tribunal allowed HMRC's
appeal by consent |
| David Finnamore t/a Hanbridge
Storage Services [2014] UKUT 336 (TC) FTC/47/2011 |
Upper Tribunal |
17 July 2014 |
Upper Tribunal allowed HMRC's
appeal |
| The Bridport & West Dorset
Golf Club Ltd [2011] UKFTT 354 (TC) TC01214 |
CJEU |
19 December 2013 |
Revenue and Customs Brief 25/14
issued 25 June 2014. First-tier Tribunal directions hearing on
22 January 2015 for Bridport follower cases, in connection with
unjust enrichment |
| Lok’nStore Group plc [2014]
UKUT 208 (TCC) FTC/05/2013 |
Upper Tribunal |
23 June 2014 |
HMRC decided not to appeal.
Revenue & Customs Brief published 10 October 2014 |
| Colaingrove Ltd (Removable
Contents - definition) [2014] UKUT 0132 (TCC) FTC/20/2013 |
Upper Tribunal |
21 March 2014 |
Appeal allowed in part. The Court
of Appeal has granted Colaingrove permission to appeal |
| Colaingrove Ltd (Removable
contents - apportionment) [2013] UKFTT 295 (TC) TC02701 |
First-tier Tribunal |
11 January 2013 |
HMRC is applying to Upper Tribunal
for permission to appeal |
| Colaingrove Ltd (Fuel) [2013] UK
FTT 116(TC) TC02534 |
First-tier Tribunal |
29 January 2013 |
Upper Tribunal hearing 18-19 June
2014. Decision awaited |
| Colaingrove Ltd (Verandahs) [2013]
UKFTT 343 (TC) TC02746 |
Upper Tribunal |
12 June 2013 |
Upper Tribunal hearing 10-11
November 2014. Decision awaited |
| Longridge on the Thames [2014]
UKUT 504 (TCC) FTC/52/2013 |
Upper Tribunal |
13 November 2014 |
Upper Tribunal found for
Longridge. HMRC has been granted permission to appeal to the
Court of Appeal |
| The "Spotting the Ball"
Partnership & Others [2014] UKUT 0398 (TCC)
FTC/69/2013 |
Upper Tribunal |
16 September 2014 |
Upper Tribunal allowed HMRC's
appeal. "Spotting the Ball" Partnership & Others
have been granted permission to appeal to the Court of
Appeal |
| Brockenhurst College [2014] UKUT
46 TCC FTC/36/2013 |
Upper Tribunal |
30 January 2014 |
HMRC has been granted permission
to appeal to the Court of Appeal |
| British Film Institute [2014] UKUT
370 (TCC) FTC/44/2013 |
Upper Tribunal |
12 August 2014 |
HMRC is seeking leave to appeal to
the Court of Appeal |
| Investment Trust Companies [2013]
EWHC 665 (Ch) |
High Court |
26 March 2013 |
Revenue & Customs Brief 15/13
published 10 July 2013. Court Of Appeal hearing 20-21 October
2014. Decision awaited |
| University of Huddersfield Higher
Education Corporation [2014] UKUT 438 (TCC) FTC/80/2013 |
Upper Tribunal |
02 October 2014 |
Upper Tribunal allowed HMRC's
appeal |
| National Exhibition Centre [2013]
UKFTT 289 (TC) TC02695 |
First-tier Tribunal |
07 May 2013 |
Upper Tribunal hearing 7 November
2014. UT granted reference to the CJEU |
| Pendragon plc & Others [2013]
EWCA Civ 868 |
Court of Appeal |
23 July 2013 |
HMRC is appealing the decision.
Supreme Court hearing listed for 11-12 March 2015 |
| Davis & Dann Ltd and Precis
(1080) Ltd FTC/29/2012 [2013] UKUT 374 (TCC) |
Upper Tribunal |
06 August 2013 |
Court of Appeal hearing listed for
5 March 2015 |
| DPAS Ltd [2013] UKFTT 676 (TC)
TC03058 |
First-tier Tribunal |
22 November 2013 |
HMRC is appealing the decision.
Upper Tribunal hearing listed for 6-7 May 2015 |
| Royal College of Paediatrics and
Child Healthcare & Coleridge Ltd [2013] UKFTT 202 (TC)
TC02617 |
First-tier Tribunal |
27 March 2013 |
Upper Tribunal hearing 8-9
December 2014. Decision awaited |
| CCA Distribution Ltd [2013] UKFTT
253 (TC) TC02667 |
Upper Tribunal |
22 April 2013 |
HMRC has permission to appeal 4 of
its 8 grounds of appeal. Upper Tribunal listed for 29 June - 1
July 2015 |
| The Open University [2013] UKFTT
326 (TC) TC02729 |
First-tier Tribunal |
03 June 2013 |
Upper Tribunal hearing 18-19
November 2014. Decision awaited |
| The Chancellor, Masters &
Scholars of The University of Cambridge [2013] UKFTT 444 |
First-tier Tribunal |
19 August 2013 |
HMRC is appealing the decision.
Upper Tribunal hearing listed for 17 March 2015 |
| Wakefield College [2013] UKFTT 731
(TC) TC03108 |
First-tier Tribunal |
06 December 2013 |
HMRC is appealing the decision.
Upper Tribunal hearing listed for 27-28 July 2015 |
| Associated Newspapers Ltd [2014]
UKFTT 116 (TC) TC03256 |
First-tier Tribunal |
24 January 2014 |
HMRC is appealing the decision.
Upper Tribunal hearing listed for 5-7 October 2015 |
| Finmeccanica Group Services Spa
[2014] UK FTT 244 (TC) TC03364 |
First-tier Tribunal |
27 February 2014 |
HMRC is appealing the decision.
Upper Tribunal hearing listed for 3 June 2015 |
| Littlewoods Retail Ltd and others
[2014] EWHC 868 (Ch) |
High Court |
28 March 2014 |
HMRC granted leave to appeal to
Court of Appeal. Hearing listed for w/c 23 March 2015. Revenue
and Customs Brief 20/14 published 6 May 2014 |
| MG Rover Group Ltd [2014] UKFTT
327 (TC) TC03461 |
First-tier Tribunal |
31 March 2014 |
HMRC is appealing the decision.
Case management hearing in Upper Tribunal on 15 January 2015 in
relation to this appeal & Standard Chartered and Lloyds
Banking Group (both HMRC wins) |
| Mercedes-Benz Financial Services
UK Ltd [2014] UKUT 200 (TCC) FTC/13/2013 |
Upper Tribunal |
02 May 2014 |
HMRC has been granted permission
to appeal to the Court of Appeal |
| Iveco Ltd [2014] UKFTT 451 (TC)
TC03578 |
First-tier Tribunal |
06 December 2013 & 13 May
2014 |
HMRC has been granted leave to
appeal to the Upper Tribunal. Hearing listed for 24-25 November
2015 |
| South African Tourist Board [2014]
UKUT 280 (TCC) FTC/46/2013 |
Upper Tribunal |
25 June 2014 |
Appeal allowed in part. The UT
found in favour of HMRC that the SATB's main funding did
not constitute consideration for a taxable supply. On the facts
the UT also found that in addition to its main activities the
SATB did make some taxable supplies. HMRC does not intend to
appeal this finding |
| Lees of Scotland Ltd & Thomas
Tunnock Ltd [2014] UKFTT 630 (TC) TC03754 |
First-tier Tribunal |
25 June 2014 |
HMRC decided not to appeal.
Revenue & Customs Brief published 13 October 2014 |
| Vodafone Group Services Ltd [2014]
UKFTT 701 (TC) LON/2007/0152 3 |
First-tier Tribunal |
21 July 2014 |
HMRC is seeking leave to appeal to
Upper Tribunal |