Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

Core Citations

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CONSIDERS

• Broome v Cassell & Company Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Pickstone v Freemans Plc

[See more]

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Litster v Forth Dry Dock and Engineering Company Ltd
• Michael Fleming T/a Bodycraft v Commisioners of Customs and Excise
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

REFERS TO

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Ghaidan v Godin-Mendoza
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise

[See more]

• University of Sussex v Commissioners of Customs and Excise

FOLLOWS

• Broome v Cassell & Company Ltd
• Kay v Lambeth City Council; Leeds City Council v Price

RESUELVE RECURSO

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CONSIDERS

• Provisional Collection of Taxes Act 1968
• Value Added Tax (Amendment) Regulations 1997
• Value Added Tax Regulations 1995

[See more]

• Human Rights Act 1998 - Articles : S-3
• Finance Act 1997 - Articles : S-47
• Finance Act 1997 - Articles : S-80
• Value Added Tax Act 1994 - Articles : S-1
• Value Added Tax Act 1994 - Articles : S-3
• European Communities Act 1972 - Articles : S-3
• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1994
• Finance Act 1997
• Parliament Act 1911
• Human Rights Act 1998
• Value Added Tax Act 1994 - Articles : S-24
• Value Added Tax Act 1994 - Articles : S-25
• Value Added Tax Act 1994 - Articles : S-26

CITED in

• S&I Electronics Plc v Revenue and Customs Commissioners
• Marks & Spencer Plc v Halsey (Inspector of Taxes)
• Vodafone 2 v HM Revenue and Customs (No 2)

[See more]

• Leeds City Council v Revenue and Customs Commissioners

CONSIDERED in

• Samson Teshome v The Lord President of the Council
• Marks & Spencer Plc v Halsey (Case C-446/03)
• HM Revenue and Customs v Tallington Lakes Ltd

[See more]

• Vodafone 2 v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Marks & Spencer Plc v HM Revenue and Customs
• Dar Al Arkan Real Estate Development Company (c) and Another v Majid Al-Sayed Bader Hashim Al-Refai and Others

REPORTED OPINION OF in

• [2006] BVC 310
• [2007] 2 CMLR 35
• [2006] STC 864

[See more]

• [2006] Eu LR 1152
• [01/03/2006] TLR 2
• [2006] BTC 5241

REFERRED in

• HM Revenue and Customs v Church of Scientology Religious Education College Inc.
• HM Revenue and Customs v Seymour Caravan Sales Ltd
• Marks & Spencer Plc v Revenue and Customs Commissioners [SC]

[See more]

• Shiner and Another v Revenue and Customs Commissioners
• Marks & Spencer Plc v Halsey (Case C-446/03)
• The Public Institution for Social Security v Banque Pictet & Cie SA & Others

APPEAL RESOLVED in

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

This document cites

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• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Litster v Forth Dry Dock and Engineering Company Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Pickstone v Freemans Plc



See all quotations

• Broome v Cassell & Company Ltd
• Sinclair Investment Holdings SA v Versailles Trade Finance Ltd (in Administrative Receivership)
• Michael Fleming T/a Bodycraft v Commisioners of Customs and Excise
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise
• Ghaidan v Godin-Mendoza
• Broome v Cassell & Company Ltd
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Yew Bon Tew v Kenderaan Bas Mara
• University of Sussex v Commissioners of Customs and Excise
• Pickstone v Freemans Plc
• Local Authorities Mutual Investment TrustvCommissioners of Customs and Excise
• Value Added Tax Act 1994
• European Communities Act 1972
• Provisional Collection of Taxes Act 1968
• Finance Act 1997
• Parliament Act 1911
• Value Added Tax Regulations 1995
• Value Added Tax (Amendment) Regulations 1997
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
• R (Jackson) v Attorney General
• Kay v Lambeth City Council; Leeds City Council v Price
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• SpA Alois Lageder y otros contra Amministrazione delle finanze dello Stato.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• ACF Chemiefarma NV v Commission of the European Communities.
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Belgocodex SA v Belgian State.