[2023] BVC 44

Core Citations

REPORTS OPINION

• British Telecommunications Plc v The Commissioners for HM Revenue and Customs

This document cites

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Arnold v National Westminster Bank Plc



See all quotations

• 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
• HM Revenue and Customs v Axa Uk Plc
• Leeds City Council v Revenue and Customs Commissioners
• Johnson v Unisys Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Easy Air Ltd v Opal Telecom Ltd
• Monro v HM Revenue and Customs
• Kleinwort Benson Ltd v Lincoln City Council
• Whitney v Commissioners of Inland Revenue
• Gibb v Maidstone and Tunbridge Wells NHS Trust
• HM Revenue and Customs v Total Network SL
• Revenue and Customs Commissioners v GMAC (UK) Plc
• Caffoor v Income Tax Commissioner
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd (formerly known as Contour Aerospace Ltd)
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Minister Finansów v Kraft Foods Polska SA.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs.
• Southern Gas Networks Plc v Thames Water Utilities Ltd
• Iveco Ltd v The Commissioners for HM Revenue and Customs
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax