Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners

Core Citations

REFERS TO

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Ghaidan v Godin-Mendoza

[See more]

• Laing v Commissioners of Inland Revenue

CONSIDERS

• R (Westminster City Council) v National Asylum Support Service
• Sunningdale Golf Club

CITES

• Pepper (Inspector of Taxes) v Hart

REPORTED OPINION OF in

• [2013] STC 1079
• [2013] BVC 1743

REFERRED in

• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs

CITED in

• TC03141: Iveco Ltd

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• R (Westminster City Council) v National Asylum Support Service
• Pepper (Inspector of Taxes) v Hart
• Ghaidan v Godin-Mendoza
• Sunningdale Golf Club



See all quotations

• Laing v Commissioners of Inland Revenue
• Value Added Tax Act 1994
• Finance Act 1997
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Attorney General's Reference (No 5 of 2002)
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• Ze Fu Fleischhandel GmbH (C-201/10) and Vion Trading GmbH (C-202/10) v Hauptzollamt Hamburg-Jonas.
• Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3.
• Gerard Mulligan and Others v Minister for Agriculture and Food, Ireland and Attorney General.
• Skatteverket v AB SKF.
• Alstom Power Hydro v Valsts ieņēmumu dienests.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Société financière d'investissements SPRL (SFI) contra Estado belga.
• Amministrazione dell’Economia e delle Finanze and Agenzia delle entrate v Fallimento Olimpiclub Srl.
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)