Practice areas
Courts
Counsel most often instructed
Judgments by year
Cases later courts cite most
Cases PricewaterhouseCoopers LLP acted in that later judgments cite most often.
| Date | Case | Cited by |
|---|---|---|
| 11 Apr 2017 |
[2017] UKSC 29 · Supreme Court
A personal claim in unjust enrichment requires a transfer of value from the claimant to the defendant. The familiar four questions concerning enrichment are…
|
67 |
| 18 Mar 2013 |
[2013] EWHC 583 (Ch) · High Court: Chancery Division
A successful party may receive less than its full costs where it pursued significant, costly and severable issues and lost them. There is no automatic…
|
15 |
| 2 Mar 2012 |
[2012] EWHC 458 (Ch) · High Court: Chancery Division
Where unlawful VAT is paid by a final consumer through a supplier, the tax authority may be enriched by the full tax even though the supplier remits only its…
|
11 |
| 30 Nov 2012 |
[2012] EWHC 3443 (Ch) · High Court: Chancery Division
Contractual warranties in a share sale agreement do not become representations merely because they concern facts known to the parties before completion. The…
|
10 |
| 14 Feb 2013 |
[2013] EWHC 174 (Ch) · High Court: Chancery Division
Interest on damages is compensatory. It normally runs from the date when the cause of action and loss accrue. Ignorance of liability, uncertainty about…
|
8 |
| 12 Feb 2015 |
[2015] EWCA Civ 82 · Court of Appeal (Civil Division)
In a claim for repayment of unlawfully charged VAT, the amount of the State’s enrichment is assessed after the statutory recovery process has reversed the tax…
|
6 |
| 16 Nov 2022 |
[2022] EWHC 2937 (Admin) · High Court: Administrative Court
In determining the venue of an Administrative Court claim, the court must identify the region with which the claim has its specific connection and closest…
|
5 |
| 25 Feb 2022 |
[2022] EWCA Civ 232 · Court of Appeal (Civil Division)
EU law permits reasonable limitation periods for recovering unlawfully levied tax, but retrospective shortening requires clear and adequate transitional…
|
5 |
| 15 Mar 2012 |
[2012] EWHC 718 (Admin) · High Court: Administrative Court
The European Union legislation governing low value consignment relief establishes the permitted scope of VAT exemptions on imports. A member state may…
|
5 |
| 15 Nov 2013 |
[2013] EWCA Civ 1464 · Court of Appeal (Civil Division)
For gaming duty, the value in money or money’s worth of chips staked is their face value. A commission payable under a separate incentive agreement does not…
|
4 |
Recent cases
| Date | Case | Cited by |
|---|---|---|
| 6 Jul 2026 |
[2026] EWCA Civ 852 · Court of Appeal (Civil Division)
Fiscal neutrality requires similarity to be assessed from the typical consumer’s perspective when applying the supplier condition for the VAT education…
|
|
| 26 Mar 2026 |
[2026] UKUT 135 (TCC) · Upper Tribunal: Tax and Chancery Chamber
Article 90(1) of Directive 2006/112/EC permits a post-supply adjustment only where a payment reduces the consideration for a supply into final consumption. The…
|
|
| 6 Oct 2025 |
[2025] EWCA Civ 1259 · Court of Appeal (Civil Division)
For residual input tax used in making both taxable and exempt supplies, the turnover-based standard method is the default. Under the Value Added Tax…
|
|
| 8 Jul 2025 |
[2025] EWHC 1660 (Admin) · High Court: Administrative Court
Extra-statutory concessions derogate from the statutory basis of taxation and must be construed narrowly. A taxpayer relying on a misdirection concession must…
|
|
| 24 Mar 2025 |
[2025] UKUT 101 (TCC) · Upper Tribunal: Tax and Chancery Chamber
Where the VAT education exemption in Article 132(1)(i) contains a supplier condition, fiscal neutrality requires a comparison of suppliers within their legal…
|
|
| 24 Feb 2025 |
[2025] UKUT 65 (TCC) · Upper Tribunal: Tax and Chancery Chamber
Disclosure in judicial review is ordered only where it appears necessary to resolve the matter fairly and justly. Documents are relevant to identifying the…
|
|
| 12 Sep 2024 |
[2024] UKUT 284 (TCC) · Upper Tribunal: Tax and Chancery Chamber
For paragraph 4(1) of Schedule 6 to the Value Added Tax Act 1994 to apply, the supply must be made on contractual terms which permit a reduced payment at an…
|
|
| 20 Jun 2024 |
[2024] UKUT 183 (TCC) · Upper Tribunal: Tax and Chancery Chamber
Withdrawal of a VAT appeal engages Value Added Taxes Act 1994, section 85(4), which deems the parties to have agreed that the decision under appeal is upheld.…
|
|
| 29 Jan 2024 |
[2024] UKUT 27 (TCC) · Upper Tribunal: Tax and Chancery Chamber
For a standard method override to displace the turnover-based method of attributing residual input tax, the taxpayer must establish that its proposed use-based…
|
1 |
| 23 Oct 2023 |
[2023] UKUT 256 (TCC) · Upper Tribunal: Tax and Chancery Chamber
A VAT-group member cannot use Value Added Tax Act 1994, section 43B, to amend retrospectively the date on which it joined an existing VAT group. Section…
|
|
| 11 Oct 2023 |
[2023] UKSC 35 · Supreme Court
The VAT exemption for transactions concerning payments or transfers applies only where the supplied services themselves execute the transfer of funds and…
|
2 |
| 16 Nov 2022 |
[2022] EWHC 2937 (Admin) · High Court: Administrative Court
In determining the venue of an Administrative Court claim, the court must identify the region with which the claim has its specific connection and closest…
|
5 |
Earlier names
These figures include judgments naming firms that have since merged into, or been renamed as, PricewaterhouseCoopers LLP: Landwell.
Based on judgments published by The National Archives (Find Case Law) in which PricewaterhouseCoopers LLP is named as solicitors, counted under the firm's current name. The figures are minimums: not every judgment names the solicitors, and a judgment is counted only when we are confident who acted. The selection of cases listed here is limited, and does not include family, criminal or anonymised cases. Firm details include data from the Solicitors Regulation Authority. zoomLaw is independent and not connected with PricewaterhouseCoopers LLP. Something wrong or missing? Tell us. All law firms.