British Telecommunications Plc v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 1997
• Finance Act 1997 - Articles : S-39
• Finance Act 1997 - Articles : S-47

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• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-22
• Value Added Tax Act 1994 - Articles : S-40
• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 1990
• Finance Act 1990 - Articles : S-11
• Finance Act 1990 - Articles : S-36
• Finance Act 1989 - Articles : S-24
• Finance Act 1985 - Articles : S-32
• Insolvency Act 1985
• Value Added Tax Act 1983 - Articles : S-22
• Limitation Act 1980
• Finance Act 1978
• Finance Act 1978 - Articles : S-12
• Finance Act 1978 - Articles : S-22
• Finance Act 1972
• Finance Act 1972 - Articles : S-40
• Taxes Management Act 1970 - Articles : S-33
• Value Added Tax (General and Bad Debt Relief) (Amendment) Regulations 1981
• Value Added Tax (Bad Debt Relief) Regulations 1978
• Value Added Tax (Bad Debt Relief) Regulations 1986
• Finance Act 2008 - Articles : S-121

REFERS TO

• Manifest Shipping Company Ltd v Uni-Polaris Shipping Company Ltd (Star Sea)
• Kleinwort Benson Ltd v Lincoln City Council
• The Queen against the Inhabitants of Middleham

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• HM Revenue and Customs v Total Network SL
• Richards (t/a Colin Richards & Co) v Hughes
• Monro v HM Revenue and Customs
• A C Ward & Son Ltd v Catlin (Five) Ltd and Others
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Revenue and Customs Commissioners v GMAC (UK) Plc
• Iveco Ltd v The Commissioners for HM Revenue and Customs
• Southern Gas Networks Plc v Thames Water Utilities Ltd

REPORTED OPINION OF in

• [2021] STC 1113
• [2021] BVC 9

AFFIRMED in

• British Telecommunications Plc v The Commissioners for HM Revenue and Customs