Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners

Core Citations

REFERS TO

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• R (UK Tradecorp Ltd ) v C & E Commissioners

CONSIDERS

• BUPA Purchasing Ltd v HM Revenue and Customs
• Sunningdale Golf Club

CITES

• Glaxo Group Ltd and Others v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2011] TC 00993

REFERRED in

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

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Baines & Ernst Ltd v Commissioners of Customs and Excise
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• WHA Ltd v HM Revenue and Customs



See all quotations

• R (UK Tradecorp Ltd ) v C & E Commissioners
• BUPA Purchasing Ltd v HM Revenue and Customs
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Surestone Ltd v HM Revenue and Customs
• Sunningdale Golf Club
• Income and Corporation Taxes Act 1988
• Value Added Tax Act 1994
• Provisional Collection of Taxes Act 1968
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax Act 1983
• Finance Act 1997
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Value Added Tax Regulations 1995
• Value Added Tax Tribunals Rules 1986
• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
• Value Added Tax (Cultural Services) Order 1996
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Rewe-Zentralfinanz eG and Rewe-Zentral AG v Landwirtschaftskammer für das Saarland.
• Commissioners of Customs and Excise v Zoological Society of London.
• 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.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.