HM Revenue and Customs v Arachchige

Core Citations

CONSIDERS

• Ghaidan v Godin-Mendoza
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• HM Revenue and Customs v IDT Card Services Ireland Ltd

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• Vodafone 2 v HM Revenue and Customs
• Vodafone 2 v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

REFERS TO

• Vodafone 2 v HM Revenue and Customs

RESUELVE RECURSO

• HM Revenue and Customs v Arachchige

APPLIES

• HM Revenue and Customs v IDT Card Services Ireland Ltd

AFFIRMS

• HM Revenue and Customs v Arachchige

CITES

• Litster v Forth Dry Dock and Engineering Company Ltd
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Pickstone v Freemans Plc

[See more]

• HM Revenue and Customs v EB Central Services Ltd
• Ghaidan v Godin-Mendoza

CONSIDERS

• Value Added Tax (Place of Supply of Services) Order 1992
• Value Added Tax Act 1994 - Articles : SCH-10
• Value Added Tax Act 1994 - Articles : SCH-10A

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• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-1
• Value Added Tax Act 1994 - Articles : S-9
• Value Added Tax Act 1994 - Articles : S-7
• Value Added Tax Act 1994 - Articles : S-8
• Value Added Tax Act 1994 - Articles : SCH-5
• Value Added Tax Act 1994 - Articles : SCH-1

REPORTED OPINION OF in

• [2011] STC 33
• [2010] BVC 1046

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Ghaidan v Godin-Mendoza
• Litster v Forth Dry Dock and Engineering Company Ltd
• HM Revenue and Customs v EB Central Services Ltd



See all quotations

• Pickstone v Freemans Plc
• Vodafone 2 v HM Revenue and Customs
• HM Revenue and Customs v Arachchige
• Vodafone 2 v HM Revenue and Customs
• Ghaidan v Godin-Mendoza
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Vodafone 2 v HM Revenue and Customs
• Value Added Tax Act 1994
• Value Added Tax (Place of Supply of Services) Order 1992
• The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.