Atlantic Electronics Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Tribunals Rules 1986
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-29

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• Tribunals, Courts and Enforcement Act 2007 - Articles : S-30
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-31
• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

APPROVES

• Hawkeye Communications Ltd

REPORTED OPINION OF in

• LNB News 09/02/2012 69
• [2012] STC 931
• LNB News 09/02/2012 69

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• [2012] BVC 1577

CITED in

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

CONSIDERED in

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

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
• Hawkeye Communications Ltd
• Tribunals, Courts and Enforcement Act 2007
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Value Added Tax Tribunals Rules 1986



See all quotations

• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).