Gandalf IT Ltd ((in Liquidation)) and Others

Core Citations

REPORTED OPINION OF in

• [2014] TC 03120

This document cites

• Red 12 Trading Ltd v HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• R (UK Tradecorp Ltd ) v C & E Commissioners
• The Commissioners for HM Revenue and Customs v Sunico A/S and Others
• Brimelow (HM Inspector of Taxes) v Price



See all quotations

• Raymond Phillips v HM Revenue and Customs
• Value Added Tax Act 1994
• Proceeds of Crime Act 2002
• Customs and Excise Management Act 1979
• Income Tax Act 2007
• Taxes Management Act 1970
• Value Added Tax Regulations 1995
• The Finance Act 2008, Schedule 37 (Appointed Day) Order 2009
• LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• BLP Group plc v Commissioners of Customs & Excise.
• Stroy trans EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• 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).