Edgeskill Ltd

Core Citations

REPORTED OPINION OF in

• [2014] BVC 506
• [2014] STC 1174

REFERRED in

• Fonecomp Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Red 12 Trading Ltd v HM Revenue and Customs
• R (AH and Others (Sudan)) v Secretary of State for the Home Department (United Nations High Commissioner for Refugees intervening)
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Armitage v Nurse
• HMRC v Livewire and Another



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Powa (Jersey) Ltd v The Commissioners for HM Revenue and Customs
• Mobile Export/Shelford IT Ltd v HM Revenue and Customs
• R (Just Fabulous (UK) Ltd) v R & C Commissioners
• R & C Commissioners v Brayfal Ltd
• Fonecomp Ltd v Revenue and Customs Commissioners
• JDI Trading Ltd
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• HMRC v Livewire and Another
• S&I Electronics Plc v Revenue and Customs Commissioners
• Re Yarn Spinners' Agreement
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Gábor Tóth v Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága.
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• I/S Fini H v Skatteministeriet.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-80/11) and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-142/11).
• Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.