Els Group Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

REFERS TO

• R (Wilkinson) v Commissioners of Inland Revenue
• Accenture Services Ltd v The Commissioners of HM’s HM Revenue and Customs; Barclays Bank Plc v Same

CONSIDERS

• Marlow Gardner & Cooke Ltd Directors Pension Scheme v HM Revenue and Customs
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-1

[See more]

• Value Added Tax Act 1994 - Articles : S-73
• Value Added Tax Act 1994 - Articles : S-77
• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994 - Articles : SCH-10
• Employment Agencies Act 1973
• Taxes Management Act 1970 - Articles : S-1
• Value Added Tax Regulations 1995
• Employment Agencies Act 1973
• Value Added Tax Act 1994

REPORTED OPINION OF in

• [2016] STC 2417
• [2016] STC 2417
• [2016] BVC 26

REFERRED in

• First Alternative Medical Staffing Ltd and another v Revenue and Customs Commissioners

This document cites

• Accenture Services Ltd v The Commissioners of HM’s HM Revenue and Customs; Barclays Bank Plc v Same
• R (Wilkinson) v Commissioners of Inland Revenue
• Marlow Gardner & Cooke Ltd Directors Pension Scheme v HM Revenue and Customs
• Value Added Tax Act 1994
• Taxes Management Act 1970



See all quotations

• Employment Agencies Act 1973
• The Conduct of Employment Agencies and Employment Businesses Regulations 2003
• Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën.
• Kennemer Golf & Country Club v Staatssecretaris van Financiën.