Aria Technology Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2018] BVC 522

REFERRED in

• Aria Technology Ltd v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Parul Keshavlal Malde

This document cites

• Red 12 Trading Ltd v HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Fage UK Ltd v Chobani UK Ltd
• Benmax v Austin Motor Company Ltd
• HM Revenue and Customs v Axa Uk Plc



See all quotations

• Flannery and Another v Halifax Estate Agencies Ltd, trading as Colleys Professional Services
• Merthyr Tydfil Car Auction Ltd v Colin and Sandra Thomas
• English v Emery Reimbold & Strick Ltd
• Alan Christopher Charles Meek Appellant) v City of Birmingham District Council Respondent)
• Courts Plc v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• S&I Electrical Plc v Revenue and Customs Commissioners
• Perenco Holdings
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Revenue and Customs Commissioners v CCA Distribution Ltd ((in Administration))
• Revenue and Customs Commissioners v Glyn
• Revenue and Customs Commissioners v Pacific Computers Ltd
• Mobilx Ltd ((in Administration)) v HM Revenue and Customs
• John Dee Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Bassimeh
• Aria Technology Ltd
• Edgeskill Ltd
• Value Added Tax Act 1994
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• CCA Distribution Ltd ((in Administration)) v Revenue and Customs Commissioners