HM Revenue and Customs v IDT Card Services Ireland Ltd

Core Citations

CONSIDERS

• Ghaidan v Godin-Mendoza

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• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Litster v Forth Dry Dock and Engineering Company Ltd
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Alderson and Others v Secretary of State for Trade and Industry
• Pickstone v Freemans Plc

RESUELVE RECURSO

• HM Revenue and Customs v IDT Card Services Ireland Ltd

REVERSES

• HM Revenue and Customs v IDT Card Services Ireland Ltd

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-10A
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-1

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• Value Added Tax Act 1994 - Articles : S-8
• Value Added Tax Act 1994 - Articles : S-96
• Finance Act 2003 - Articles : SCH-1
• Finance Act 2003 - Articles : SCH-6
• European Communities Act 1972 - Articles : S-2
• Human Rights Act 1998 - Articles : S-3
• Human Rights Act 1998
• Human Rights Act 1998 - Articles : S-4

CONSIDERED in

• Charles Shearman (Trading as Charles Shearman Agencies) v Hunter Boot Ltd
• R (Horner) v Lancashire CC
• United Utilities Plc v Environment Agency

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• Condron v Merthyr Tydfil County Borough Council
• Ms Cecile Jagoo v Bristol City Council
• Barbara Burridge v Breckland District Council Greenshoots Energy Ltd (Interested Party)
• Lehman Brothers; CRC Credit Fund Ltd and Others v GLG Investments Plc (Sub-Fund: European Equity Fund) and Others
• Itv Broadcasting Ltd and Others (Claimants) (6) Channel 5 Broadcasting Ltd and Another Tv Catchup Ltd (Defendant) The Secretary of State for Business, Innovation and Skills (Intervenor)
• HM Revenue and Customs v EB Central Services Ltd
• HM Revenue and Customs v Zurich Insurance Company
• HM Revenue and Customs v Arachchige
• R C v Secretary of State for The Home Department
• Vodafone 2 v HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• HM Revenue and Customs v Arachchige
• Sub One Ltd (t/a Subway) ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Leisure Pass Group Ltd v HM Revenue and Customs
• HM Revenue and Customs v Axa Uk Plc
• Lebara Mobile Ltd and Others v Lycamobile Uk Ltd and Others
• English v Thomas Sanderson Blinds Ltd
• (1) Crc Credit Fund Ltd (2) Lehman Brothers Inc. and Others v (1) Glg Investments Plc Sub-fund: European Equity Fund (2) Hong Leong Bank Berhad and Another
• Dermod O'Brien v Ministry of Justice
• Mr Ioan Daniel Nemeti and Others v Sabre Insurance Company Ltd
• Jessemey v Rowstock Ltd and Another
• Vibixa Ltd v Komori UK Ltd and Others; Polestar Jowetts Ltd v Komori UK Ltd and Others
• Nathan Gardiner v Hertsmere Borough Council
• Custom House Capital Ltd ((in Liquidation))
• Forensic Telecommunications Services Ltd v (1) The Chief Constable of West Yorkshire Police (2) Stephen Hirst
• Julian Assange v Swedish Prosecution Authority
• Anthony Joseph Champion Crossley and Others v Volkswagen Aktiengesellschaft
• PNPF Trust Company Ltd v Taylor & Others
• Vodafone 2 v HM Revenue and Customs
• SAS Institute Inc. v World Programming Ltd
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Dr Craig Steven Wright v BTC Core (A Partnership)
• Digital Satellite Warranty Cover Ltd v Financial Services Authority
• Twentieth Century Fox Film Corporation Universal City Studios Productions Lllp and Others v British Telecommunications Plc

CITED in

• ITV Broadcasting Ltd and Others (Claimants/Appellants (3073) (3076) v TV Catchup Ltd ((in Administration)) and Others (Defendants/Respondents (3073) (3076) The Secretary of State for Business, Innovation and Skills and Another (Intervenors)
• USDAW v Ethel Austin Ltd ((in Administration)); USDAW and another v WW Realisation 1 Ltd and Others
• Fisher and Others v Revenue and Customs Commissioners

[See more]

• Innospec Ltd and Others v 1) Mr J Walker 2) Secretary of State for Work and Pensions (Interested Party)
• Bridgeman v Associated British Ports
• Blackwood v Birmingham & Solihull Mental Health NHS Foundation Trust
• Butlers Ship Stores Ltd v Revenue and Customs Commissioners
• Olympus UK Ltd and Others (Applicants)
• Byrne v Motor Insurers' Bureau and Another
• EE Ltd v Office of Communications Secretary of State for Culture, Media and Sport and Others (Interested Parties)
• TC03380: Tricor Plc (formerly PNC Telecom Plc)
• TC03616: Umaad Butt
• TC02667: CCA Distribution Ltd ((in Administration))
• TC03141: Iveco Ltd
• Appeal By The Advocate General For Scotland And John Barton Against A Decision And Order Of The Eat Dated 24 April 2015
• Johnson v Medical Defence Union Ltd (No 2)
• It's A Wrap (UK) Ltd v Gula and Another
• Re Lehman Brothers International (Europe) (No 2)
• Kelly (plaintiff) v National University of Ireland (University College Dublin) & Director of the Equality Tribunal (notice party)
• Google Inc. v Judith Vidal-Hall and Others The Information Commissioner (Intervener)
• The Newspaper Licensing Agency Ltd v Meltwater Holding BV
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Lehman Brothers; CRC Credit Fund Ltd and Others v GLG Investments Plc (Sub-Fund: European Equity Fund) and Others
• Rugby Football Union v Consolidated Information Services Ltd
• Dr Craig Steven Wright v BTC Core (A Partnership)
• Churchill Insurance Company Ltd v Fitzgerald & Wilkinson

REFERRED in

• British Gas Trading Ltd v Lock and Others
• Michael Howe v Motor Insurers' Bureau
• Revenue and Customs Commissioners v Bosher

[See more]

• Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners
• Umaad Butt v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd
• James Stunt v Associated Newspapers Ltd
• Mark John Wilson v Moira McNamara
• Associated Newspapers Ltd v Revenue and Customs Commissioners
• Alstom Transport v Eurostar International Ltd
• Alfa Telecom Turkey Ltd Claimant v (1) Cukurova Finance International Ltd (2) Cukurova Holding A.S. Defendant
• Anthony Joseph Champion Crossley and Others v Volkswagen Aktiengesellschaft
• Football Association Premier League Ltd v QC Leisure; Karen Murphy v Media Protection Services Ltd (Cases C-403/08 and C-429/08)
• Microsoft Mobile OY (Ltd) v Sony Europe Ltd and Others
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Football Association Premier League Ltd v QC Leisure; Karen Murphy v Media Protection Services Ltd (Cases C-403/08 and C-429/08)
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

REPORTED OPINION OF in

• [2006] All ER D 220 Jan
• [2006] STC 1252
• [2006] BTC 5175

[See more]

• [2006] BVC 244

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• F & I Services Ltd v Commissioners of Customs and Excise
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd
• Pickstone v Freemans Plc



See all quotations

• Alderson and Others v Secretary of State for Trade and Industry
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Ghaidan v Godin-Mendoza
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Value Added Tax Act 1994
• European Communities Act 1972
• RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise.
• Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt.
• ARO Lease BV contra Inspecteur van de Belastingdienst Grote Ondernemingen te Amsterdam.
• Bayerische Motorenwerke AG (BMW) and BMW Nederland BV v Ronald Karel Deenik.
• Gerhard Köbler v Republik Österreich.
• Commission of the European Communities v French Republic.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Teodoro Wagner Miret v Fondo de Garantía Salarial.
• República Federal de Alemania contra Comisión de las Comunidades Europeas.
• Karen Mau v Bundesanstalt für Arbeit.
• Comisión de las Comunidades Europeas contra Reino de España.
• Criminal proceedings against Maria Pupino.
• Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health.
• Bernhard Pfeiffer (C-397/01), Wilhelm Roith (C-398/01), Albert Süß (C-399/01), Michael Winter (C-400/01), Klaus Nestvogel (C-401/01), Roswitha Zeller (C-402/01) and Matthias Döbele (C-403/01) v Deutsches Rotes Kreuz, Kreisverband Waldshut eV.
• The Scotch Whisky Association v Compagnie financière européenne de prises de participation (Cofepp), Prisunic SA and Centrale d'achats et de services alimentaires SARL (Casal).
• Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others.
• Maatschap M.J.M. Linthorst, K.G.P. Pouwels en J. Scheren c.s. v Inspecteur der Belastingdienst/Ondernemingen Roermond.
• Jürgen Dudda v Finanzgericht Bergisch Gladbach.
• Centrosteel Srl contra Adipol GmbH.
• ORO Amsterdam Beheer BV and Concerto BV v Inspecteur der Omzetbelasting Amsterdam.
• Meico-Fell contra Hauptzollamt Darmstadt.
• Idéal tourisme SA contra Estado belga.