Fonecomp Ltd v The Commissioners for HM Revenue and Customs

Core Citations

REFERS TO

• Edgeskill Ltd

CITES

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

CONSIDERS

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Universal Enterprises (EU) Ltd v Revenue and Customs Comrs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

REPORTED OPINION OF in

• [2015] BVC 9
• [2015] Lloyd's Rep FC 149

CITED in

• E Buyer UK Ltd

REFERRED in

• The Secretary of State for Business, Energy and Industrial Strategy v Andrew Scott Rosenblatt

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Citibank NA and Another

This document cites

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Universal Enterprises (EU) Ltd v Revenue and Customs Comrs
• Universal Enterprises (EU) Ltd and Others v Revenue and Customs Commissioners
• TC01798: Fonecomp Ltd



See all quotations

• Edgeskill Ltd
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Centralan Property Ltd v Commissioners of Customs & Excise.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Maks Pen EOOD v Direktor na Direktsia "Obzhalvane i danachno-osiguritelna praktika" Sofia.
• LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham.
• «FIRIN» OOD v Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» - Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Gábor Tóth v Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága.
• Bogusław Juliusz Dankowski v Dyrektor Izby Skarbowej w Łodzi.
• I/S Fini H v Skatteministeriet.
• European Commission v Republic of Hungary.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Uszodaépítő kft v APEH Központi Hivatal Hatósági Főosztály.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-80/11) and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-142/11).
• Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.