[2020] BVC 15

Core Citations

REPORTS OPINION

• The Queen (on the application of Ingenious Construction Ltd) v The Commissioners for HM Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Thames Wines Ltd v HM Revenue & Customs



See all quotations

• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)
• R (Medical Justice) v Secretary of State for the Home Department
• R Tidechain Ltd v Commissioners for HM Revenue and Customs
• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Valsts ieņēmumu dienests v Ablessio SIA.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment