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

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-1
• Value Added Tax Act 1994 - Articles : S-6

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• The Motor Vehicles (Driving Licences) (Amendment)(No. 4) Regulations 2003

DISTINGUISHES

• Investment Trust Companies v Revenue and Customs Commissioner
• R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs

REFERS TO

• Els Group Ltd v The Commissioners for HM Revenue and Customs
• Re Finucane's Application for Judicial Review
• Paponette and Others v Attorney General of Trinidad and Tobago

REPORTED OPINION OF in

• [2022] STC 482
• [2022] BVC 4

CITED in

• Mercy Global Consult Ltd ((in Liquidation)) v Mr Abayomi Adegbuyi-Jackson

This document cites

• Re Finucane's Application for Judicial Review
• Investment Trust Companies v Revenue and Customs Commissioner
• Els Group Ltd v The Commissioners for HM Revenue and Customs
• Value Added Tax Act 1994
• R Aozora GMAC Investment Ltd v The Commissioners for HM Revenue and Customs



See all quotations

• Paponette and Others v Attorney General of Trinidad and Tobago
• Elmeka NE v Ypourgos Oikonomikon.
• VDP Dental Laboratory NV v Staatssecretaris van Financiën and Staatssecretaris van Financiën v X BV and Nobel Biocare Nederland BV.
• First Alternative Medical Staffing Ltd v The Commissioners of HM Revenue and Customs