Fortyseven Park Street Ltd

Core Citations

REPORTED OPINION OF in

• [2016] TC 05318

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• Esporta Ltd v Revenue and Customs Commissioners
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Sub One Ltd (t/a Subway) ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Telewest Communications Plc and another v Commissioners of Customs and Excise



See all quotations

• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Trallops Case
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Acrylux Ltd
• Reed Employment Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).
• Elisabeth Blasi v Finanzamt München I.
• Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG.
• JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.
• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Sinclair Collis Ltd v Commissioners of Customs & Excise.
• RCI Europe v Commissioners for Her Majesty’s Revenue and Customs.
• BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise.
• Kennemer Golf & Country Club v Staatssecretaris van Financiën.
• Belgian State v Temco Europe SA.
• Commissioners of Customs & Excise v Mirror Group plc.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Directive 2008/112/EC of the European Parliament and of the Council of 16 December 2008 amending Council Directives 76/768/EEC, 88/378/EEC, 1999/13/EC and Directives 2000/53/EC, 2002/96/EC and 2004/42/EC of the European Parliament and of the Council in order to adapt them to Regulation (EC) No 1272/2008 on classification, labelling and packaging of substances and mixtures (Text with EEA relevance)
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax