HM Revenue and Customs v RSPCA

Core Citations

CONSIDERS

• Jaura v Ahmed
• Shearson Lehman Brothers Inc. v Maclaine Watson & Company Ltd (No. 2)

[See more]

• Commissioners of Customs and Excise v L Rowland & Company (Retail) Ltd
• Nader (t/a Try Us) v Commissioners of Customs and Excise
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow
• R MOBILE EXPORT 365 Ltd v COMMISSIONERS of HM Revenue and Customs
• R (Elite Mobile Plc) v Commissioners of Customs and Excise
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-84
• Value Added Tax Act 1994
• Finance Act 1996 - Articles : S-197

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• Finance Act 1972 - Articles : S-40
• Finance Act 1991 - Articles : S-17
• Finance Act 1985 - Articles : S-20
• Judgments Act 1838
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• County Courts Act 1984 - Articles : S-69
• Arbitration Act 1996 - Articles : S-49
• Law Reform (Miscellaneous Provisions) Act 1934
• Supreme Court (now known as Senior Courts) Act 1981
• County Courts Act 1984
• Value Added Tax Act 1994 - Articles : S-78
• Finance Act 2000 - Articles : SCH-6
• Finance Act 1996 - Articles : SCH-5
• Finance Act 2001 - Articles : SCH-5
• Value Added Tax Act 1994 - Articles : S-80

REPORTED OPINION OF in

• [2007] All ER D 143 Mar

CONSIDERED in

• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs

This document cites

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Jaura v Ahmed
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• R MOBILE EXPORT 365 Ltd v COMMISSIONERS of HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue



See all quotations

• R (Elite Mobile Plc) v Commissioners of Customs and Excise
• Shearson Lehman Brothers Inc. v Maclaine Watson & Company Ltd (No. 2)
• London, Chatham, and Dover Railway Company v South Eastern Railway Company
• Edwards (Inspector of Taxes) v Bairstow
• Deeny and Others v Gooda Walker Ltd and Others
• Nader (t/a Try Us) v Commissioners of Customs and Excise
• R (UK Tradecorp Ltd) v Commissioners of Customs and Excise
• HM Revenue and Customs v Royal Society for the Prevention of Cruelty to Animals and another
• Commissioners of Customs and Excise v L Rowland & Company (Retail) Ltd
• Finance Act 2001
• Finance Act 2000
• Judgments Act 1838
• Value Added Tax Act 1994
• Finance Act 1972
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1991
• County Courts Act 1984
• Finance Act 1996
• Finance Act 1985
• Law Reform (Miscellaneous Provisions) Act 1934
• Arbitration Act 1996
• Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998
• M. Helen Marshall v Southampton and South-West Hampshire Area Health Authority.
• Wolfgang Seeling v Finanzamt Starnberg.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Hansgeorg Lennartz v Finanzamt München III.
• The Queen v Secretary of State for Social Security, ex parte Eunice Sutton.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Council Directive 79/7/EEC of 19 December 1978 on the progressive implementation of the principle of equal treatment for men and women in matters of social security