Enta Technologies Ltd v Revenue and Customs Commissioners

Core Citations

REFERS TO

• Re The ARENA CORPORATION Ltd RE The INSOLVENCY ACT 1986 - COMMISSIONERS for CUSTOMS & EXCISE v The ARENA CORPORATION Ltd The ARENA CORPORATION Ltd v PETER JAMES SCHROEDER [CA (Civil), 25/03/2004]

CITES

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-73
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

REPORTED OPINION OF in

• [2014] BVC 22

REFERRED in

• Parkwell Investments Ltd v Mark Wilson (as Provisional Liquidator of Parkwell Investments Ltd) and Another

CITED in

• The Commissioners for HM Revenue and Customs (Petitioners/Appellants) v Changtel Solutions UK Ltd (formerly Enta Technologies Ltd)

This document cites

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Re The ARENA CORPORATION Ltd RE The INSOLVENCY ACT 1986 - COMMISSIONERS for CUSTOMS & EXCISE v The ARENA CORPORATION Ltd The ARENA CORPORATION Ltd v PETER JAMES SCHROEDER [CA (Civil), 25/03/2004]
• Insolvency Act 1986
• Value Added Tax Act 1994
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009



See all quotations

• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).