HM Revenue and Customs v EB Central Services Ltd

Core Citations

CONSIDERS

• Pepper (Inspector of Taxes) v Hart
• HM Revenue and Customs v IDT Card Services Ireland Ltd

REFERS TO

• Litster v Forth Dry Dock and Engineering Company Ltd
• SociTtT Internationale De TTlTcommunications ATronautiques v Customs and Excise

CONSIDERS

• Finance Act 1972
• Value Added Tax Act 1994
• Finance Act 1983

[See more]

• Finance Act 1972 - Articles : SCH-4
• Finance Act 1983 - Articles : SCH-5
• Value Added Tax Act 1983

RESUELVE RECURSO

• HM Revenue and Customs v EB Central Services Ltd

CONSIDERED in

• Charles Shearman (Trading as Charles Shearman Agencies) v Hunter Boot Ltd
• Ms Cecile Jagoo v Bristol City Council
• HM Revenue and Customs v Lt Cmdr Colin Stone 'the Kei'

[See more]

• Sub One Ltd (t/a Subway) ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v Axa Uk Plc
• Robertson v Swift
• Mr Ioan Daniel Nemeti and Others v Sabre Insurance Company Ltd
• Jessemey v Rowstock Ltd and Another
• Football Association Premier League Ltd v QC Leisure; Karen Murphy v Media Protection Services Ltd (Cases C-403/08 and C-429/08)
• Vodafone 2 v HM Revenue and Customs
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]

REFERRED in

• British Gas Trading Ltd v Lock and Others
• Revenue and Customs Commissioners v Bosher
• C v Governing Body of a School

[See more]

• Grenville Holden Hampshire v The Board of the Pension Protection Fund Secretary of State for Work and Pensions (Interested Party)
• Vodafone 2 v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd
• Mark John Wilson v Moira McNamara
• Churchill Insurance Company Ltd v Fitzgerald & Wilkinson
• Hazel Wilson (as Administratrix of the Estate of the Late John Wilson) v Beko Plc

APPLIED in

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others

CITED in

• Shearman (t/a Charles Shearman Agencies) v Hunter Boot Ltd [QBD]
• Fisher and Others v Revenue and Customs Commissioners
• Blackwood v Birmingham & Solihull Mental Health NHS Foundation Trust

[See more]

• HM Revenue and Customs v Arachchige
• TC03141: Iveco Ltd

REPORTED OPINION OF in

• [2008] STC 2209
• [2008] BTC 5423
• [2008] BVC 543

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• SociTtT Internationale De TTlTcommunications ATronautiques v Customs and Excise
• Litster v Forth Dry Dock and Engineering Company Ltd
• Pepper (Inspector of Taxes) v Hart
• HM Revenue and Customs v EB Central Services Ltd



See all quotations

• Pepper (Inspector of Taxes) v Hart
• Soci‚t‚ Internationale de T‚l‚communications A‚ronautiques v Commissioners of Customs and Excise
• Finance Act 1983
• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• Value Added Tax (Transport) Order 1990
• Value Added Tax (International Services and Transport) Order 1992
• Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.
• Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt.
• Cimber Air A/S v Skatteministeriet.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.