Amoena (UK) Ltd v Commissioners for HM Revenue and Customs

Core Citations

REFERS TO

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

RESUELVE RECURSO

• Amoena (UK) Ltd v The Commissioners for HM Revenue and Customs

REVERSES

• Amoena (UK) Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2016] All ER D 56 Jul
• [2016] STC 1884
• [2016] NR Uned 106

[See more]

• [2016] 1 WLR 2904

CONSIDERED in

• Build-a-Bear Workshop UK Holdings Ltd v The Commissioners for HM Revenue and Customs
• Oleh Humnyntskyi v Secretary of State for the Home Department

This document cites

• Amoena (UK) Ltd v The Commissioners for HM Revenue and Customs
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Uroplasty BV v Inspecteur van de Belastingdienst - Douanedistrict Rotterdam.