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

Core Citations

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CONSIDERS

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)

[See more]

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)

REFERS TO

• Pickstone v Freemans Plc
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• ICI Plc v Colmer (Inspector of Taxes) (No 2)

[See more]

• University of Sussex v Commissioners of Customs and Excise
• Ghaidan v Godin-Mendoza
• Litster v Forth Dry Dock and Engineering Company Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue

CONSIDERS

• Value Added Tax Regulations 1995
• Value Added Tax (Amendment) Regulations 1997
• Human Rights Act 1998 - Articles : S-3

[See more]

• Finance Act 1997 - Articles : S-47
• Value Added Tax Act 1994 - Articles : S-25
• Value Added Tax Act 1994
• Finance Act 1994 - Articles : S-80
• Limitation Act 1980
• European Communities Act 1972 - Articles : S-2
• Value Added Tax Act 1994 - Articles : S-80

RESUELVE RECURSO

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

APPLIES

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

CITED in

• Taylor Clark Leisure Plc v Revenue and Customs Commissioners
• TC02964: Mariusz Wnek
• Shop Direct Group and Others v Revenue and Customs Commissioners

[See more]

• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
• Vodafone 2 v HM Revenue and Customs (No 2)
• Fisher and Others v Revenue and Customs Commissioners
• Leeds City Council v Revenue and Customs Commissioners
• Jazztel Plc v Revenue and Customs Commissioners
• Bratt Autoservices Company Ltd v The Commissioners for HM Revenue and Customs
• TC03578: Iveco Ltd
• Lloyds Banking Group Plc v The Commissioners for HM Revenue and Customs
• TC03799: Bratt Auto Services Ltd and related appeal
• TC03141: Iveco Ltd
• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners
• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Appeal To The Court Of Session By Taylor Clark Leisure Plc Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 8 September 2014

REFERRED in

• British Gas Trading Ltd v Lock and Others
• R (on the application of Rouse) v Revenue and Customs Commissioners
• Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners

[See more]

• Jazztel Plc v Revenue and Customs Commissioners
• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd
• Iveco Ltd v The Commissioners for HM Revenue and Customs
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Barnsley v Noble
• Taylor Clark Leisure Plc v Revenue and Customs Commissioners
• FMX Food Merchants Import Export Company Ltd v Commissioners for HM Revenue and Customs
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• R the National Council for Civil Liberties (liberty) v Secretary of State for the Home Department
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Investment Trust Companies v Revenue and Customs Commissioner
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
• NHS Lothian Health Board v Revenue and Customs Commissioners

CONSIDERED in

• R Rachid Nouazli v Secretary of State for the Home Department
• Murphy v Media Protection Services Ltd
• Reed Employment Ltd v Revenue and Customs Commissioners

[See more]

• Sita UK Ltd v Greater Manchester Waste Disposal Authority
• R v Budimir and another; Interfact Ltd v Liverpool City Council (No. 2)
• Test Claimants in the Act of GLO and Another v HM Revenue and Customs
• 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 Arachchige
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Football Association Premier League Ltd v QC Leisure; Karen Murphy v Media Protection Services Ltd (Cases C-403/08 and C-429/08)
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Leeds City Council v Revenue and Customs Commissioners
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• John Corbitt Barnsley and Others v Philip Noble
• Vodafone 2 v HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• The Harpur Trust v Lesley Brazel
• Marks & Spencer Plc v HM Revenue and Customs

COMMENTED in

• Reed Employment Ltd v HM Revenue and Customs
• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs

APPLIED in

• Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)

REPORTED OPINION OF in

• 23/01/2008 Daily Cases
• [2008] 1 CMLR 48
• [2008] STC 324

[See more]

• [2008] 1 All ER 1061
• [2008] NR Uned 78
• [25/01/2008] TLR 2
• [2008] BTC 5096
• [2008] BVC 221
• [2008] 1 WLR 195

FOLLOWED in

• Federal Security Services Ltd v Chief Constable for the Police Service of Northern Ireland and Resource Group Limited

This document cites

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• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• 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

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Ghaidan v Godin-Mendoza
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• University of Sussex v Commissioners of Customs and Excise
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 2); Marks & Spencer Plc v Commissioners of Customs and Excise (Appeal: Jurisdiction of Tribunal)
• Value Added Tax Act 1994
• European Communities Act 1972
• Finance Act 1994
• Limitation Act 1980
• Finance Act 1997
• Value Added Tax Regulations 1995
• Family Proceedings Fees (Amendment) (No. 2) Order 1997
• Value Added Tax (Amendment) Regulations 1997
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Stichting "Goed Wonen" v Staatssecretaris van Financiën.
• Theresa Emmott contra Minister for Social Welfare y Attorney General.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• 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.
• Comisión de las Comunidades Europeas contra República Francesa.
• Commission of the European Communities v Italian Republic.
• Grundig Italiana SpA v Ministero delle Finanze.
• BLP Group plc v Commissioners of Customs & Excise.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.