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

Core Citations

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CONSIDERS

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise

REFERS TO

• University of Sussex v Commissioners of Customs and Excise

[See more]

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise
• Anglia Regional Co-operative Society Ltd v Commissioners of Customs and Excise
• ICI Plc v Colmer (Inspector of Taxes) (No 2)

CONSIDERS

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

[See more]

• Tribunals and Inquiries Act 1992 - Articles : S-11
• Finance Act 1997

RESUELVE RECURSO

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

CONSIDERED in

• S&I Electronics Plc v Revenue and Customs Commissioners
• Suyen Corporation v Americana International Ltd (No 2)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

[See more]

• The Commissioners for HM Revenue and Customs v Répertoire Culinaire Ltd
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs

REFERRED in

• Cable & Wireless Plc v HM Revenue and Customs
• Samson Teshome v The Lord President of the Council
• McCall v Poulton

[See more]

• Murphy v Media Protection Services Ltd
• Revenue and Customs Commissioners v GMAC UK Plc
• Moher (trading as Premier Dental Agency) v Revenue and Customs Commissioners
• R v Budimir and another; Interfact Ltd v Liverpool City Council (No. 2)
• Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• HM Revenue and Customs v Tallington Lakes Ltd
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Vodafone 2 v HM Revenue and Customs

REPORTED OPINION OF in

• 15/02/2005 Daily Cases
• [2005] STC 1327
• [2005] BVC 246

[See more]

• [2005] Eu LR 1014
• [2005] BTC 5215

CITED in

• Test Claimants in the Act of GLO and Another v HM Revenue and Customs
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• HM Revenue and Customs v Arachchige

[See more]

• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Sidey Limited V. Clackmannanshire Council And Another

APPLIED in

• Vodafone 2 v HM Revenue and Customs

APPEAL RESOLVED in

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

FOLLOWED in

• Marks & Spencer Plc v HM Revenue and Customs

This document cites

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• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Michael Fleming T/a Bodycraft v Commisioners of Customs and Excise
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)



See all quotations

• University of Sussex v Commissioners of Customs and Excise
• Anglia Regional Co-operative Society Ltd v Commissioners of Customs and Excise
• Local Authorities Mutual Investment TrustvCommissioners of Customs and Excise
• Provisional Collection of Taxes Act 1968
• Finance Act 1997
• Value Added Tax Regulations 1995
• Value Added Tax (Amendment) Regulations 1997
• ACF Chemiefarma NV v Commission of the European Communities.
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Grundig Italiana SpA v Ministero delle Finanze.
• Marks & Spencer plc v Commissioners of Customs & Excise.