Aria Technology Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-73
• Value Added Tax Act 1994
• Taxes Management Act 1970 - Articles : S-9A

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• Value Added Tax Act 1994

CONSIDERS

• Commissioners of Customs and Excise v Bassimeh
• BUPA Purchasing Ltd v HM Revenue and Customs

REFERS TO

• Don Pasquale (A Firm) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Bassimeh
• House (t/a P & J Autos) v Commissioners of Customs and Excise

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• Courts Plc v Commissioners of Customs and Excise
• BUPA Purchasing Ltd v HM Revenue and Customs
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Briggs v Gleeds (Head Office)
• The Commissioners for HM Customs and Revenue v Dr Vasiliki Raftopoulou
• Aria Technology Ltd v Revenue and Customs Commissioners

CITES

• Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners

RELIES UPON

• Kain and Others v Hutton and Others
• Benridge Care Homes Ltd and Others v Revenue and Customs Commissioners
• Ali (trading as Vakas Balti) v HM Revenue and Customs

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• Ali (trading as Vakas Balti) v HM Revenue and Customs

REPORTED OPINION OF in

• [2020] STC 782
• [2020] BVC 9

CONSIDERED in

• First Caribbean International Bank (Barbados) Ltd v Director of Finance and Planning
• Republic Bank (EC) Ltd v Director of Finance and Planning
• First Caribbean International Bank (Barbados) Ltd v Director of Finance and Planning et Al

This document cites

• Briggs v Gleeds (Head Office)
• Eclipse Film Partners No 35 LLP v Revenue and Customs Commissioners
• Don Pasquale (A Firm) v Commissioners of Customs and Excise
• Ali (trading as Vakas Balti) v HM Revenue and Customs
• Ali (trading as Vakas Balti) v HM Revenue and Customs



See all quotations

• Courts Plc v Commissioners of Customs and Excise
• BUPA Purchasing Ltd v HM Revenue and Customs
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• BUPA Purchasing Ltd v HM Revenue and Customs
• Benridge Care Homes Ltd and Others v Revenue and Customs Commissioners
• House (t/a P & J Autos) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Bassimeh
• Value Added Tax Act 1994
• Taxes Management Act 1970
• The Commissioners for HM Customs and Revenue v Dr Vasiliki Raftopoulou