Baa Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Jagprit Randhawa v The Crown

CONSIDERS

• BAA Ltd v HM Revenue and Customs
• Value Added Tax Act 1994 - Articles : S-43

REPORTED OPINION OF in

• [2013] STC 752
• [2013] BVC 48

CONSIDERED in

• Ryanair Ltd v Revenue Commissioners

CITED in

• TC03698: Norseman Gold Plc

This document cites

• Jagprit Randhawa v The Crown
• BAA Ltd
• BAA Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.



See all quotations

• Finanzamt Offenbach am Main-Land v Faxworld Vorgründungsgesellschaft Peter Hünninghausen und Wolfgang Klein GbR.
• Hansgeorg Lennartz v Finanzamt München III.
• Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën.
• Abbey National plc v Commissioners of Customs & Excise.
• Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• HMRC v BAA Ltd