HM Revenue and Customs v Total Network SL

Core Citations

CONSIDERS

• Gouriet v Union of Post Office Workers
• Cutler v Wandsworth Stadium Ltd
• R v Hudson

[See more]

• R v Mavji
• Michaels v Taylor Woodrow Developments Ltd
• Crofter Hand Woven Harris Tweed Company v Veitch
• Bond House Systems Ltd
• J. T. Stratford & Son Ltd v Lindley
• Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (First Appeal); Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (Second Appeal)
• Sorrell v Smith

REFERS TO

• Grupo Torras SA v Al-Sabah

CONSIDERS

• Customs and Excise Management Act 1979 - Articles : S-6
• Value Added Tax Act 1994
• Finance Act 2003 - Articles : S-18

REPORTED OPINION OF in

• [2005] BTC 5273
• [2005] BVC 304

REFERRED in

• Scotland Gas Networks Plc v Scottish Water
• Michael Wilson & Partners Ltd Claimant/Respondent v (1) Temujin International Ltd (2) Temujin Services Ltd (3) Hakkisan Finance Corporation Ltd 1st Applicant (4) Myrzaly Ltd 2nd Applicant (5) Norgulf Holdings Ltd (6) Incomeborts Ltd (7) Tigerkhan Ltd 3rd Applicant Defendants
• Swiss Butchery Pte Ltd v Huber Ernst and others and another suit

[See more]

• HM Revenue and Customs v Hashu Dhalomal Shahdadpuri

CITED in

• Berryland Books Ltd v BK Books Ltd & Others
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

APPEAL RESOLVED in

• HM Revenue and Customs v Total Network SL

CONSIDERED in

• Littlewoods Ltd and Others v HM Revenue and Customs
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions

DISTINGUISHED in

• Monro v HM Revenue and Customs

This document cites

• R v Mavji
• Grupo Torras SA v Al-Sabah
• Cutler v Wandsworth Stadium Ltd
• Sorrell v Smith
• J. T. Stratford & Son Ltd v Lindley



See all quotations

• Crofter Hand Woven Harris Tweed Company v Veitch
• Gouriet v Union of Post Office Workers
• Lonrho Ltd and Others v Shell Petroleum Company Ltd and Others (First Appeal)
• Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (First Appeal); Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (Second Appeal)
• R v Hudson
• Michaels v Taylor Woodrow Developments Ltd
• Bond House Systems Ltd
• Value Added Tax Act 1994
• Customs and Excise Management Act 1979
• Finance Act 2003