How many times has [2000] STC 501 been cited?

[2000] STC 501 is cited by 2 judgment(s) in this dataset.

[2000] STC 501

· cited by 2 · influence score 13/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[2000] STC 501

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — The Commissioners for HMRC v University of Cambridge 2018-03-27
“…The next relevant case in point of time is Case C-98/98 Midland Bank plc v Customs and Excise Commissioners [2000] STC 501. It concerned the recovery of VAT on solicitors’ fees charged to Samuel Montagu & Co Ltd (a company in the Midland Bank group) which acted as merchant bank for…”
Cited — The Commissioners for HMRC v University of Cambridge 2018-03-27
“…However, as the court held in the para 26 of the Midland Bank judgment ([2000] STC 501 at 519), a taxable person who effects transactions in respect of which VAT is deductible and transactions in respect of which it is not may nevertheless deduct…”