HM Revenue and Customs v London Clubs Management Ltd

Core Citations

CONSIDERS

REFERS TO

• Dial-a-Phone Ltd v Commissioners of Customs and Excise
• St Helen's School Northwood Ltd v HM Revenue and Customs
• Aspinall's Club Ltd

[See more]

• Commissioners of Customs and Excise v Yarburgh Children's Trust

CITES

• Procter & Gamble UK v HM Revenue and Customs
• Banbury Visionplus Ltd v HM Revenue and Customs
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)

CONSIDERS

• Gambling Act 2005
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-24

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
• Lok'nStore Group Plc v Revenue and Customs Comrs
• Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs

[See more]

• TC03397: NHS Lothian Health Board
• Last Passive Ltd (t/a Aircoach) v Revenue Cmrs

REPORTED OPINION OF in

• [2012] STC 388
• [2011] BVC 406

APPLIED in

• Volkswagen Financial Services (UK) Ltd v Revenue and Customs Commissioners

CONSIDERED in

• Longridge on the Thames v The Commissioners for HM Revenue and Customs

This document cites

• Procter & Gamble UK v HM Revenue and Customs
• St Helen's School Northwood Ltd v HM Revenue and Customs
• Dial-a-Phone Ltd v Commissioners of Customs and Excise
• Banbury Visionplus Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Yarburgh Children's Trust



See all quotations

• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• Aspinall's Club Ltd
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax Regulations 1995
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax