[2023] BVC 1

Core Citations

REPORTS OPINION

• Mainpay Ltd v The Commissioners for HM Revenue and Customs

This document cites

• HM Revenue and Customs v Axa Uk Plc
• Montgomery v Johnson Underwood Ltd
• 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
• WHA Ltd v HM Revenue and Customs



See all quotations

• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën.
• D. v W.
• Finanzamt Kyritz v Wolf-Henning Peters.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• L.u.P. GmbH v Finanzamt Bochum-Mitte.
• Finanzamt Dortmund-West v Klinikum Dortmund gGmbH.
• H. A. Solleveld (C-443/04) and J. E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën.
• Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.
• 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.
• Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht.
• Volker Ludwig v Finanzamt Luckenwalde.
• 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
• 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
• Mainpay Ltd
• X-GmbH contra Finanzamt Z.