S&I Electronics Plc v Revenue and Customs Commissioners

Core Citations

CITES

• R (on the Application of Cart) v Upper Tribunal [Sup Ct]
• Kay v Lambeth City Council; Leeds City Council v Price
• Crane T/A Indigital Satelite Services v Sky in-Home Ltd and Another

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• Edwards (Inspector of Taxes) v Bairstow
• Honeyfone Ltd
• Broome v Cassell & Company Ltd
• R (B) v Islington London Borough Council
• Phillips and Stratton v Dorintal Insurance Ltd
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Broome v Cassell & Company Ltd
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R R Cart (First Claimant) U (Second Claimant) XC (Third Claimant) The Upper Tribunal (First Defendant) Special Immigration Appeals Commission (Second Defendant) The Secretary of State for Justice (First Interested Party) The Secretary of State for the Home Department (Second Interested Party) Child Maintenance & Enforcement Commission (Third Interested Party) Mrs Wendy Cart (Fourth Interested Party) The Public Law Project (Intervener)

REFERS TO

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

CONSIDERS

• BT Pension Scheme Trustees Ltd v (1) British Telecommunications Plc (2) Secretary of State for Business, Innovation and Skills
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• POWA (Jersey) Ltd v R & C Commissioners

[See more]

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)

REPORTED OPINION OF in

• [2012] Lloyd's Rep FC 449
• [2012] BVC 1629
• [2012] STC 1620

CITED in

• My Secrets Ltd v Revenue and Customs Commissioners
• Coral Reef Ltd v Silverbond Enterprises Ltd and Another

This document cites

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• HM Revenue and Customs v Axa Uk Plc
• R (B) v Islington London Borough Council
• Broome v Cassell & Company Ltd
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same



See all quotations

• R R Cart (First Claimant) U (Second Claimant) XC (Third Claimant) The Upper Tribunal (First Defendant) Special Immigration Appeals Commission (Second Defendant) The Secretary of State for Justice (First Interested Party) The Secretary of State for the Home Department (Second Interested Party) Child Maintenance & Enforcement Commission (Third Interested Party) Mrs Wendy Cart (Fourth Interested Party) The Public Law Project (Intervener)
• Crane T/A Indigital Satelite Services v Sky in-Home Ltd and Another
• BT Pension Scheme Trustees Ltd v (1) British Telecommunications Plc (2) Secretary of State for Business, Innovation and Skills
• Edwards (Inspector of Taxes) v Bairstow
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Broome v Cassell & Company Ltd
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• Phillips and Stratton v Dorintal Insurance Ltd
• 4 Distribution Ltd
• POWA (Jersey) Ltd v R & C Commissioners
• Honeyfone Ltd
• Value Added Tax Act 1994
• Kay v Lambeth City Council; Leeds City Council v Price
• R (on the Application of Cart) v Upper Tribunal [Sup Ct]
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
• Criminal proceedings against R.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Seda Kücükdeveci v Swedex GmbH & Co. KG.
• Georgi Ivanov Elchinov v Natsionalna zdravnoosiguritelna kasa.
• Skatteverket v Gourmet Classic Ltd.
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• I/S Fini H v Skatteministeriet.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).