1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Card Protection Plan Ltd v Commissioners of Customs and Excise

[See more]

• Investment Trust Companies v Revenue and Customs Commissioner
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners
• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Kleinwort Benson Ltd v Lincoln City Council
• Revenue and Customs Comrs v Rank Group Plc
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Leeds City Council v Revenue and Customs Commissioners

CONSIDERS

• Finance Act 1972 - Articles : SCH-5
• Insurance Companies Act 1974
• Insurance Companies Act 1981 - Articles : S-2

[See more]

• Insurance Companies Act 1981
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : SCH-9
• Finance Act 1997
• Financial Services and Markets Act 2000
• Tontine Annuities Act 1789
• Value Added Tax Act 1994 - Articles : S-80
• Limitation Act 1980
• Limitation Act 1980 - Articles : S-5

REPORTED OPINION OF in

• [2018] 4 WLR 18

This document cites

• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Banque Financiere de la Cite v Parc (Battersea) Ltd and Others
• Investment Trust Companies v Revenue and Customs Commissioner



See all quotations

• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Leeds City Council v Revenue and Customs Commissioners
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Kleinwort Benson Ltd v Lincoln City Council
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs
• Revenue and Customs Comrs v Rank Group Plc
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Insurance Companies Act 1974
• Insurance Companies Act 1981
• Financial Services and Markets Act 2000
• Value Added Tax Act 1994
• Finance Act 1972
• Limitation Act 1980
• Finance Act 1997
• Tontine Annuities Act 1789
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Assurandør-Societetet et v Skatteministeriet.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Minister Finansów v Aspiro SA.
• Commission Directive 2002/8/EC of 6 February 2002 amending Directives 72/168/EEC and 72/180/EEC concerning the characteristics and minimum conditions for examining vegetable and agricultural varieties respectively
• Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) (recast) (Text with EEA relevance)
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)