F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
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Core Citations
CONSIDERS
CONSIDERS
- Finance Act 1972
- Value Added Tax Act 1994 - Articles : S-80
- Value Added Tax Act 1994 - Articles : S-78
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REFERS TO
- Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
- Woolwich Equitable Building Society v Commissioners of Inland Revenue
- Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
RESUELVE RECURSO
APPLIES
AFFIRMS
CITES
- HM Revenue and Customs v Royal Society for the Prevention of Cruelty to Animals and another
- Surrendra Overseas Ltd v Government of Sri Lanka
- President of India v La Pintada Compania Navigacion S.A. (La Pintada)
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CITED in
- John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
- Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
- Marks & Spencer Plc v HM Revenue and Customs
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APPLIED in
REFERRED in
- Lonsdale v National Westminster Bank Plc
- Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
REPORTED OPINION OF in
CONSIDERED in
This document cites
- Woolwich Equitable Building Society v Commissioners of Inland Revenue
- F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
- Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
- Woolwich Equitable Building Society v Commissioners of Inland Revenue
- Marshall v Southampton and South West Hampshire Area Health Authority (Teaching) (No 2)