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	United Kingdom VAT & Duties Tribunals Decisions beginning with S
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United Kingdom VAT & Duties Tribunals Decisions beginning with S

• Sabric UK Ltd v Customs and Excise [2005] UKVAT V18959 (24 February 2005)
• Sadler (t/a Warmfield Group) v Revenue & Customs [2008] UKVAT V20893 (11 December 2008)
• Safaei (t/a Pizza Place) v Revenue & Customs [2008] UKVAT V20623 (17 March 2008)
• Safeglass Ltd v Revenue & Customs [2007] UKVAT V20449 (07 November 2007)
• Safeguard Ltd v Revenue and Customs [2005] UKVAT V19209 (15 August 2005)
• Saga Holiday Ltd v Customs and Excise [2004] UKVAT V18591 (04 May 2004)
• Sahib Restaurant Ltd v Revenue & Customs [2007] UKVAT V20264 (20 July 2007)
• Saleh v Revenue & Customs [2007] UKVAT V20288 (07 August 2007)
• Salisbury v Revenue & Customs [2006] UKVAT V19743 (25 August 2006)
• Salmon Perspectives Ltd v Revenue & Customs [2008] UKVAT V20844 (24 October 2008)
• Salmon v Customs & Excise [2003] UKVAT V18438 (30 December 2003)
• Sammuel Terrance Neill (t/a Castle Engineering) v Revenue and Customs [2006] UKVAT V19451 (06 February 2006)
• Sam's Bistro Ltd v Revenue & Customs [2007] UKVAT V19973 (10 January 2007)
• Sanderson James Ltd v Revenue & Customs [2007] UKVAT V19993 (25 January 2007)
• Sanjune Ltd v Revenue & Customs [2007] UKVAT V20172 (22 May 2007)
• Sapphire Retail Fund Ltd v Revenue & Customs [2007] UKVAT V20232 (02 July 2007)
• Satis Italsempione S. A. v Revenue & Customs [2006] UKVAT V19683 (08 August 2006)
• Saturn Leisure Ltd v Revenue & Customs [2007] UKVAT V20185 (01 June 2007)
• Save 9 Ltd v Revenue & Customs [2007] UKVAT V20057 (13 March 2007)
• Savidge (KCS (t/a Car Spa) v Revenue & Customs [2009] UKVAT V20972 (09 March 2009)
• Sawyer v Customs and Excise [2004] UKVAT V18872 (13 December 2004)
• Sawyer v Customs and Excise [2005] UKVAT V19035 (25 April 2005)
• Saxon & Anor (t/a Saxon Homes) v Customs and Excise [2005] UKVAT V18945 (22 February 2005)
• Saxon v Customs and Excise [2004] UKVAT V18874 (10 December 2004)
• Scarce Skills Ltd v Revenue and Customs [2005] UKVAT V19090 (26 May 2005)
• Scarce Skills Ltd v Revenue & Customs [2006] UKVAT V19955 (13 December 2006)
• Schriftbuild Und Image (UK) Ltd v Revenue & Customs [2008] UKVAT V20653 (21 April 2008)
• Sckorlium Intratec Plc v Customs and Excise [2005] UKVAT V18961 (24 February 2005)
• Scott Industrial Products v Customs and Excise [2004] UKVAT V18659 (17 June 2004)
• Scottish Equitable Plc v Revenue and Customs [2006] UKVAT V19418 (11 January 2006)
• Scottish Exhibition Centre Ltd v Customs and Excise [2005] UKVAT V18994 (23 March 2005)
• Scotts Group Ltd v Revenue & Customs [2009] UKVAT V20924 (16 January 2009)
• SDR Ltd v Revenue & Customs [2007] UKVAT V20398 (17 October 2007)
• Sealy Glass Ltd v Revenue & Customs [2006] UKVAT V19505 (20 March 2006)
• Sear v Revenue & Customs [2007] UKVAT V20041 (14 March 2007)
• Seaton Parochiac Church Council v Customs and Excise [2004] UKVAT V18742 (26 August 2004)
• Second City Window & Door Manufactures Ltd v Customs & Excise [2003] UKVAT V18405 (21 November 2003)
• Second Nature Ltd v Customs and Excise [2004] UKVAT V18810 (21 October 2004)
• Security Industry Associates Ltd v Revenue & Customs [2008] UKVAT V20804 (18 September 2008)
• Security Shredding Solutions Ltd v Revenue & Customs [2008] UKVAT V20899 (15 December 2008)
• Seek-It Ltd v Revenue & Customs [2008] UKVAT V20552 (28 January 2008)
• Seeper Ltd v Revenue & Customs [2008] UKVAT V20693 (29 May 2008)
• Segger v Customs and Excise [2004] UKVAT V18673 (29 June 2004)
• Selbix Ltd v Revenue & Customs [2007] UKVAT V20473 (30 November 2007)
• Select Financial Ltd v Revenue & Customs [2007] UKVAT V19981 (10 January 2007)
• Select Financial Ltd v Revenue & Customs [2008] UKVAT V20540 (24 January 2008)
• Selfridges Retail Ltd v Revenue & Customs [2007] UKVAT V20314 (23 August 2007)
• Sellers Legal Services Ltd v Revenue and Customs [2005] UKVAT V19063 (05 May 2005)
• Senergy(UK)Ltd v Revenue & Customs [2006] UKVAT V19727 (23 August 2006)
• Sensor Technologies UK Ltd v Revenue & Customs [2006] UKVAT V19746 (25 August 2006)
• Sentinal Lifts Ltd v Customs and Excise [2004] UKVAT V18691 (09 July 2004)
• Serfilco Europe Ltd v Revenue & Customs [2007] UKVAT V20050 (23 February 2007)
• Serpes v Revenue & Customs [2008] UKVAT V20906 (22 December 2008)
• Seven Seas Marble & Granite Ltd v Revenue & Customs [2007] UKVAT V20201 (15 June 2007)
• Seward Grass Machinery v Customs and Excise [2004] UKVAT V18710 (21 July 2004)
• Seymour Caravan Sales Ltd v Revenue & Customs [2006] UKVAT V19869 (08 November 2006)
• Seymour Hunter Ltd v Customs & Excise [2003] UKVAT V18283 (12 August 2003)
• Seymour Limousines Ltd v Revenue & Customs [2009] UKVAT V20966 (25 February 2009)
• SFU Barbers Ltd v Revenue & Customs [2006] UKVAT V19851 (26 October 2006)
• Shackson v Revenue & Customs [2008] UKVAT V20872 (19 November 2008)
• Shafiei v Customs and Excise [2004] UKVAT V18651 (19 April 2004)
• Shafiq v Customs and Excise [2004] UKVAT V18815 (21 October 2004)
• Shah & Anor (t/a Shabab Restaurant) v Customs and Excise [2005] UKVAT V18982 (02 March 2005)
• Shakespeare Hydraulics Ltd v Revenue & Customs [2006] UKVAT V19581 (19 May 2006)
• Shalden Millenium Committee v Commissioners of Customs and Excise [2004] UKVAT V18670 (24 May 2004)
• Shane Precott Building Contractors Ltd v Customs and Excise [2004] UKVAT V18895 (30 December 2004)
• Shanidar Ltd v Revenue & Customs [2007] UKVAT V20289 (10 August 2007)
• Sharara Ltd v Revenue and Customs [2005] UKVAT V19271 (27 September 2005)
• Sharei LaMar Ltd v Revenue & Customs [2006] UKVAT V19701 (11 August 2006)
• Sharples & Anor v Revenue & Customs [2008] UKVAT V20775 (15 August 2008)
• Sharples & Grant Ltd v Revenue & Customs [2008] UKVAT V20542 (24 January 2008)
• Shaw v Revenue and Customs [2005] UKVAT V19184 (25 July 2005)
• Shaw v Revenue & Customs [2006] UKVAT V19594 (25 May 2006)
• Sheetmetal and Conveyor Ltd v Revenue & Customs [2006] UKVAT V19934 (07 December 2006)
• Sheffield Site Services Ltd v Revenue & Customs [2007] UKVAT V20022 (13 February 2007)
• The Sheiling Trust (Ringwood Waldorf School) v Revenue and Customs [2006] UKVAT V19472 (27 February 2006)
• Shell International Petroleum Co Ltd v Revenue and Customs [2005] UKVAT V19345 (21 November 2005)
• Shendish Manor Ltd v Customs & Excise [2004] UKVAT V18474 (04 February 2004)
• Sherburn Aero Club Ltd v Customs and Excise [2004] UKVAT V18540 (22 March 2004)
• Sherlock and Neal Ltd v Customs and Excise [2004] UKVAT V18793 (08 October 2004)
• Shires Crane Hire Ltd v Customs and Excise [2004] UKVAT V18613 (27 May 2004)
• Shomar Uddin/Greenleaf (Lothian) Ltd (t/a Eastern Eye) v Revenue and Customs [2005] UKVAT V19135 (1 June 2005)
• Shorterm Group Ltd v Customs and Excise [2004] UKVAT V18900 (30 December 2004)
• Shrowder v Revenue & Customs [2009] UKVAT V20912 (09 January 2009)
• Shurgard Storage Centres UK Ltd & Ors (t/a West London Self-Storage Centre) v Revenue & Customs [2008] UKVAT V20797 (17 September 2008)
• Siddiquee v Revenue & Customs [2007] UKVAT V20295 (10 August 2007)
• S & I Electronics plc v Revenue & Customs [2007] UKVAT V20078 (22 March 2007)
• Signwear Plastics Ltd v Revenue & Customs [2007] UKVAT V20228 (27 June 2007)
• Silver Software Consultants Ltd v Revenue and Customs [2005] UKVAT V19236 (23 August 2005)
• Silvertop Restaurants Ltd v Customs & Excise [2003] UKVAT V18224 (11 July 2003)
• Silver v Customs and Excise [2004] UKVAT V18289 (13 August 2003)
• Silver v Customs & Excise [2003] UKVAT V18219 (13 August 2003)
• Simon Bergin Solicitors v Revenue & Customs [2007] UKVAT V20433 (31 October 2007)
• Simple Ltd v Revenue & Customs [2007] UKVAT V20068 (07 March 2007)
• Singh & Anor (t/a Superdish) v Revenue & Customs [2009] UKVAT V20983 (20 March 2009)
• Singh (t/a Borealis) v Revenue & Customs [2009] UKVAT V20956 (11 February 2009)
• Singh v Customs and Excise [2004] UKVAT V18598 (05 May 2004)
• Singh v Customs & Excise [2004] UKVAT V18480 (17 February 2004)
• Sir Christopher Wren's House Ltd v Revenue & Customs [2006] UKVAT V19504 (23 March 2006)
• SIRI Behavioural Health v Customs and Excise [2005] UKVAT V19016 (11 April 2005)
• Sirpal Trading Company Ltd v Customs and Excise [2005] UKVAT V19031 (19 April 2005)
• Sitecore UK Ltd v Revenue & Customs [2007] UKVAT V20360 (01 October 2007)
• Skelmersdale Centre Ltd v Customs and Excise [2004] UKVAT V18813 (21 October 2004)
• Skelton Transport Group Plc v Revenue and Customs [2005] UKVAT V19239 (20 July 2005)
• Skills in Distribution (SID) Ltd v Revenue & Customs [2008] UKVAT V20717 (24 June 2008)
• SK Souliman (t/a Byzantium Restaurant) v Revenue and Customs [2005] UKVAT V19200 (02 August 2005)
• Sky Chemicals Ltd v Customs and Excise [2005] UKVAT V19042 (18 April 2005)
• Slater & Anor (t/a Achilty Hotel) v Revenue & Customs [2007] UKVAT V20383 (05 October 2007)
• Sleeper Supplies Ltd v Revenue & Customs [2006] UKVAT V19543 (10 April 2006)
• Sleeper Supplies Ltd v Revenue & Customs [2007] UKVAT V20318 (24 August 2007)
• Slimline Euro Ltd v Revenue & Customs [2007] UKVAT V20319 (24 August 2007)
• Slix Management Ltd v Revenue & Customs [2006] UKVAT V19866 (07 November 2006)
• Slix UK Ltd v Revenue & Customs [2006] UKVAT V19588 (23 May 2006)
• Smartcomm Ltd v Revenue & Customs [2006] UKVAT V19640 (28 June 2006)
• Smarter Money Ltd v Revenue & Customs [2006] UKVAT V19632 (28 June 2006)
• Smartnet Technologies Ltd v Revenue & Customs [2008] UKVAT V20549 (25 January 2008)
• Smile Hair Ltd v Revenue & Customs [2006] UKVAT V19924 (07 December 2006)
• Smith (t/a Qualified School of Motoring) v Revenue & Customs [2007] UKVAT V20275 (26 July 2007)
• Smith (t/a Smiths Auto Services) v Revenue & Customs [2006] UKVAT V19702 (14 August 2006)
• Smith v Customs & Excise [2003] UKVAT V18393 (21 November 2003)
• Smith v Her Majesty's Revenue and Customs [2005] UKVAT V19064 (05 May 2005)
• Smith v Revenue and Customs [2005] UKVAT V19113 (9 June 2005)
• Smith v Revenue & Customs [2008] UKVAT V20753 (30 July 2008)
• Smyths Toys Ltd v Revenue and Customs [2005] UKVAT V19363 (02 December 2005)
• Snaddon v Revenue & Customs [2006] UKVAT V19964 (15 December 2006)
• Snaepress Ltd (t/a Bar Uno) v Revenue & Customs [2006] UKVAT V19707 (15 August 2006)
• Société Internationale De Télécommunications Aéronautiques SC (SITA) v Customs and Excise [2002] UKVAT V17991 (18 December 2002)
• Sohal v Customs and Excise [2004] UKVAT V18684 (06 July 2004)
• Soliman v Revenue & Customs [2006] UKVAT V19835 (25 October 2006)
• Solution Seekers Ltd v Revenue & Customs [2008] UKVAT V20817 (03 October 2008)
• Solvin SA v Revenue & Customs [2007] UKVAT V20445 (07 November 2007)
• Sony Ericsson Mobile Communications AB v Revenue & Customs [2007] UKVAT V20513 (21 December 2007)
• Sophia International Ltd v Revenue & Customs [2006] UKVAT V19537 (12 April 2006)
• SOS Farms Ltd v Revenue & Customs [2007] UKVAT V20009 (06 February 2007)
• Souliman & Ors v Revenue and Customs [2005] UKVAT V19348 (22 November 2005)
• Souter (t/a Brodie Duncan Marketing) v Customs and Excise [2004] UKVAT V18515 (03 March 2004)
• Souter (t/a Brodie Duncan Marketing) v Customs & Excise [2004] UKVAT V18514 (03 March 2004)
• Southdowns Motorhome Centre v Revenue & Customs [2007] UKVAT V20461 (15 November 2007)
• Southern County Tavern Ltd v Customs & Excise [2003] UKVAT V18306 (08 September 2003)
• South Hereford Golf Club v Revenue & Customs [2006] UKVAT V19767 (11 September 2006)
• South Herefordshire Golf Club v Revenue & Customs [2006] UKVAT V19653 (13 July 2006)
• South Liverpool Housing Ltd v Customs and Excise [2004] UKVAT V18750 (03 September 2004)
• Southlong East Midlands Ltd v Customs And Excise [2005] UKVAT V18943 (18 February 2005)
• South Wales Home Care Ltd v Revenue and Customs [2005] UKVAT V19170 (13 July 2005)
• South Yorkshire Ducting Supplies Ltd v Customs & Excise [2003] UKVAT V18379 (09 October 2003)
• South Yorkshire Style Tile v Revenue & Customs [2007] UKVAT V20175 (22 May 2007)
• Sovereign Partners Ltd v Revenue & Customs [2008] UKVAT V20735 (04 July 2008)
• SOYA International Ltd v Revenue & Customs [2006] UKVAT V19689 (02 August 2006)
• Space Solutions Ltd v Revenue & Customs [2006] UKVAT V19569 (05 May 2006)
• Space Solutions v Customs & Excise [2005] UKVAT V19138 (28 June 2005)
• Spaceworks Furniture Hire Ltd v Customs & Excise [2003] UKVAT V18312 (12 September 2003)
• Spa & Resort Operations Ltd v Her Majesty's Revenue & Customs [2009] UKVAT V20979 (17 March 2009)
• Sparkhome Ltd v Revenue and Customs [2005] UKVAT V19187 (28 July 2005)
• Spearmint Rhino Ventures (UK) Ltd v Revenue and Customs [2006] UKVAT V19439 (27 January 2006)
• Specialist Computer Holdings Ltd v Revenue & Customs [2007] UKVAT V20440 (07 November 2007)
• Specsavers Optical Group v Customs and Excise [2003] UKVAT V18186 (11 June 2003)
• Spectron Services Ltd v Revenue & Customs [2008] UKVAT V20655 (24 April 2008)
• Speedway Autocare Ltd v Revenue & Customs [2006] UKVAT V19798 (04 October 2006)
• Spencer v Revenue and Customs [2006] UKVAT V19416 (5 January 2006)
• Spence v Revenue & Customs [2008] UKVAT V20563 (01 February 2008)
• Spennachi v Customs and Excise [2004] UKVAT V18580 (23 April 2004)
• Spice of Lyefe v Customs and Excise [2005] UKVAT V18918 (21 January 2005)
• Spicer Kilpatrick Ltd v Customs & Excise [2003] UKVAT V18384 (10 November 2003)
• Spier Developments Ltd v Revenue & Customs [2008] UKVAT V20592 (27 February 2008)
• Spitrose Ltd v Revenue and Customs [2005] UKVAT V19275 (06 October 2005)
• Splendid Hotel Group v Revenue & Customs [2008] UKVAT V20786 (29 August 2008)
• SP McCaffrey & Co v Revenue & Customs [2006] UKVAT V19878 (13 November 2006)
• Sport In Desford v Customs and Excise [2005] UKVAT V18914 (21 January 2005)
• Springwell Engineering Ltd v Revenue & Customs [2006] UKVAT V19734 (23 August 2006)
• Sprinter Transport Ltd v Revenue & Customs [2006] UKVAT V19591 (23 May 2006)
• SP Services (Fabrication) Ltd v Revenue & Customs [2007] UKVAT V20178 (30 May 2007)
• SP Wound Components v Revenue & Customs [2006] UKVAT V19836 (26 October 2006)
• SR Cladding Services Ltd v Customs and Excise [2004] UKVAT V18833 (03 November 2004)
• SRT Services London Ltd v Customs and Excise [2003] UKVAT V18114 (01 May 2003)
• S Surgeon Ltd (t/a ULTIMO) v Revenue & Customs [2006] UKVAT V19960 (04 December 2006)
• Stafford (t/a All Bikes) v Revenue & Customs [2007] UKVAT V20505 (13 December 2007)
• Standard Life Assurance Company v Revenue & Customs [2007] UKVAT V20355 (28 September 2007)
• Standish Body Shop Ltd v Revenue & Customs [2007] UKVAT V20432 (31 October 2007)
• Standish Golf Centre Ltd v Revenue and Customs [2005] UKVAT V19191 (14 July 2005)
• St Andrews Property Management Ltd v Revenue & Customs [2007] UKVAT V20499 (30 November 2007)
• Stanley Land Brainage Ltd v Revenue and Customs [2005] UKVAT V19195 (29 July 2005)
• St.Anne's Distributors v Revenue & Customs [2008] UKVAT V20718 (25 June 2008)
• Stansfield Auto Electrical Sercvces Ltd v Customs and Excise [2004] UKVAT V18576 (23 April 2004)
• Starline and Wessex Taxis Ltd v Revenue & Customs [2007] UKVAT V20294 (10 August 2007)
• Starmill UK Ltd v Customs and Excise [2004] UKVAT V18720 (05 August 2004)
• Starr v Revenue and Customs [2005] UKVAT V19176 (21 July 2005)
• Station Cars v Customs & Excise [2003] UKVAT V18324 (15 September 2003)
• Stauff UK Ltd v Revenue & Customs [2007] UKVAT V20112 (03 April 2007)
• Steadman Engingeering Ltd v Customs and Excise [2004] UKVAT V18728 (13 August 2004)
• Stearns (Shipton Green) Ltd v Revenue & Customs [2006] UKVAT V20297 (18 May 2006)
• Steel Centre 4 Ltd v Revenue & Customs [2008] UKVAT V20820 (07 October 2008)
• Steels Engineering Services Ltd v Revenue & Customs [2006] UKVAT V19803 (06 October 2006)
• Steel Services (Great Yarmouth) Ltd v Revenue & Customs [2006] UKVAT V19575 (16 May 2006)
• Steel Windows Co Ltd v Revenue and Customs [2005] UKVAT V19158 (22 June 2005)
• Steeton Leisure Ltd v Customs and Excise [2004] UKVAT V18506 (20 February 2004)
• Steliana's and Saphos Ltd v Revenue & Customs [2007] UKVAT V20387 (05 October 2007)
• Stephens Joinery Ltd v Revenue & Customs [2009] UKVAT V20968 (27 February 2009)
• Stephen v Revenue and Customs [2005] UKVAT V19316 (28 October 2005)
• Steptoe v Revenue & Customs [1989] UKVAT V4283 (09 November 1989)
• Sterile Technologies INC (N.I.) Ltd v Customs & Excise [2003] UKVAT V18299 (27 August 2003)
• Sterling (t/a Sally’s Sandwich Bar) v Customs and Excise [2005] UKVAT V19057 (29 April 2005)
• Sterte Garage Ltd v Revenue & Customs [2006] UKVAT V19678 (28 July 2006)
• Stevenson & Reid v Customs and Excise [2004] UKVAT V18477 (04 February 2004)
• Steward v Revenue & Customs [2007] UKVAT V20456 (15 November 2007)
• Stewart Fenn Marketing Ltd v Customs and Excise [2005] UKVAT V18902 (07 January 2005)
• St Helen’s School Northwood Ltd v Revenue and Customs [2006] UKVAT V19449 (07 February 2006)
• St Honore Mailles (Scotland) Ltd v Customs and Excise [2004] UKVAT V18901 (15 December 2004)
• Stikatak Ltd v Revenue & Customs [2007] UKVAT V20471 (30 November 2007)
• Stipple (t/a Infinite Recruiting) v Revenue & Customs [2008] UKVAT V20606 (06 March 2008)
• Stirling Intergrated Management Systems Ltd v Customs & Excise [2003] UKVAT V18231 (17 July 2003)
• St. Martin's Healthcare Ltd & Anor v Revenue & Customs [2008] UKVAT V20778 (20 August 2008)
• Stock & Anor (t/a Stock and Partners) v Revenue & Customs [2007] UKVAT V20132 (25 April 2007)
• Stockdale (t/a Compas Charters) v Customs and Excise [2004] UKVAT V18757 (02 September 2004)
• Stoke Park Ltd v Revenue & Customs [2008] UKVAT V20603 (06 March 2008)
• Stones Restaurants Ltd v Customs and Excise [2004] UKVAT V18606 (28 April 2004)
• Stone (The Kei) v Revenue & Customs [2007] UKVAT V20229 (29 June 2007)
• Stonewood Electronics Ltd v Revenue & Customs [2006] UKVAT V19512 (17 March 2006)
• Stott & Anor v Revenue and Customs [2006] UKVAT V19430 (19 January 2006)
• St Paul's Community Project Ltd v Customs and Excise [2004] UKVAT V18466 (28 January 2004)
• Strachan Holdings Ltd v Revenue & Customs [2007] UKVAT V20453 (07 November 2007)
• Strata Products Ltd v Revenue & Customs [2006] UKVAT V19623 (13 June 2006)
• Streamline Taxis (York) Ltd v Revenue & Customs [2007] UKVAT V20370 (20 September 2007)
• Stringer Ltd v Revenue & Customs [2007] UKVAT V20200 (15 June 2007)
• Strong Brickwork & Construction Ltd v Revenue & Customs [2007] UKVAT V20110 (03 April 2007)
• The Sugar Loaf Company Ltd v Revenue & Customs [2007] UKVAT V20279 (06 August 2007)
• Suhail & Anor v Revenue and Customs [2006] UKVAT V19448 (02 February 2006)
• Sumer Palace Ltd v Customs and Excise [2004] UKVAT V18618 (27 May 2004)
• Sum-It Company Systems Ltd v Revenue & Customs [2006] UKVAT V19713 (02 February 2006)
• Sumit Precision Engineering Ltd v Customs and Excise [2004] UKVAT V18616 (27 May 2004)
• Sunrise Trading Ltd v Revenue & Customs [2008] UKVAT V20628 (19 March 2008)
• Supersave (Lincoln) Ltd v Revenue & Customs [2006] UKVAT V19770 (14 September 2006)
• Supply UK Hire Shops Ltd v Revenue and Customs [2005] UKVAT V19289 (10 October 2005)
• Supreme Imports Wholesale Ltd v Revenue & Customs [2007] UKVAT V20376 (20 September 2007)
• Sure Maintenance Ltd v Revenue & Customs [2007] UKVAT V20478 (13 November 2007)
• Surrey Scaffolding Ltd v Revenue and Customs [2005] UKVAT V19278 (06 October 2005)
• Surrey Scaffolding Ltd v Revenue & Customs [2006] UKVAT V19700 (11 August 2006)
• Sutherland Commercial Cleaning Services Ltd v Revenue & Customs [2008] UKVAT V20651 (15 April 2008)
• Sutton & Son (St Helens) Ltd v Revenue & Customs [2006] UKVAT V19947 (12 December 2006)
• Sutton v Customs and Excise [2004] UKVAT V18764 (08 September 2004)
• Swaley Security Ltd v Revenue & Customs [2007] UKVAT V20282 (06 August 2007)
• Swan & Chequers v Revenue and Customs [2005] UKVAT V19385 (08 December 2005)
• Swanflame Associates Ltd v Her Majesty’s Revenue and Customs [2005] UKVAT V19350 (22 November 2005)
• Swan Plant Ltd v Revenue & Customs [2008] UKVAT V20759 (06 August 2008)
• Swanstaff Recruitment Ltd v Revenue & Customs [2008] UKVAT V20548 (25 January 2008)
• Swanwick Civil Engineering Ltd v Revenue & Customs [2008] UKVAT V20885 (27 November 2008)
• Swift Joinery Manufacturers Ltd v Revenue & Customs [2008] UKVAT V20863 (07 November 2008)
• Swisher Hygiene UK Ltd v Revenue and Customs [2005] UKVAT V19294 (17 October 2005)
• Switchgear & Controls Ltd v Revenue & Customs [2006] UKVAT V19693 (09 August 2006)
• Switch Wizard Ltd v Revenue & Customs [2008] UKVAT V20630 (27 March 2008)
• Sydenham Commercial Property Ltd v Revenue & Customs [2008] UKVAT V20742 (10 June 2008)
• Symeou v Revenue & Customs [2007] UKVAT V20124 (17 April 2007)
• Symons v Customs and Excise [2004] UKVAT V18534 (17 March 2004)
• Symons v Revenue and Customs [2005] UKVAT V19174 (19 July 2005)
• The Symphony Group Plc v Revenue & Customs [2006] UKVAT V19544 (10 April 2006)
• Symphony Hotels v Revenue & Customs [2008] UKVAT V20615 (14 March 2008)
• Synectiv Ltd v Revenue & Customs [2006] UKVAT V19698 (23 May 2006)
• The Systems Practice Plc v Revenue and Customs [2006] UKVAT V19422 (11 January 2006)