[2021] BVC 516

Core Citations

REPORTS OPINION

• Mainpay Ltd v Revenue and Customs Commissioners

This document cites

• HM Revenue and Customs v Axa Uk Plc
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.



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• Peter d'Ambrumenil and Dispute Resolution Services Ltd v Commissioners of Customs & Excise.
• D. v W.
• Finanzamt Kyritz v Wolf-Henning Peters.
• Pro Med Logistik GmbH (C-454/12) v Finanzamt Dresden-Süd and Eckard Pongratz (C-455/12) v Finanzamt Würzburg mit Außenstelle Ochsenfurt.
• Finanzamt Dortmund-West v Klinikum Dortmund gGmbH.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs.
• Commission of the European Communities v French Republic.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht.
• Adecco UK Ltd and Others v Revenue and Customs Commissioners
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Mainpay Ltd