Gray & Farrar International LLP v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2022] STC 94
• [2021] BVC 519

REFERRED in

• The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• American Express v HM Revenue and Customs
• Revenue and Customs Commissioners v Metropolitan International Schools Ltd
• Gabbitas Educational Consultants Ltd



See all quotations

• Revenue and Customs Commissioners v Ice Rink Company Ltd and Another
• Value Added Tax Act 1994
• Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství.
• Commissioners of Customs and Excise v Zoological Society of London.
• Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG.
• Banque Bruxelles Lambert SA (BBL) v Belgian State.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Christiane Adam, épouse Urbing v Administration de l'enregistrement et des domaines.
• Maatschap M.J.M. Linthorst, K.G.P. Pouwels en J. Scheren c.s. v Inspecteur der Belastingdienst/Ondernemingen Roermond.
• Finanzamt Burgdorf v Manfred Bog (C-497/09), CinemaxX Entertainment GmbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (C-499/09), Lothar Lohmeyer v Finanzamt Minden (C-501/09) and Fleischerei Nier GmbH & Co. KG v Finanzamt Detmold (C-502/09).
• Commission of the European Communities v Federal Republic of Germany.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Bernd von Hoffmann v Finanzamt Trier.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Gray & Farrar International LLP
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Mandarin Consulting Ltd