HM Revenue and Customs v Total Network SL

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Goldblatt
• Cutler v Wandsworth Stadium Ltd
• Daily Mirror Newspapers Ltd v Gardner

[See more]

• Hargreaves v Bretherton
• Sirius International Insurance Company (Publ) v FAI General Insurance Ltd and Others
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• HM Revenue and Customs v Total Network SL
• Lonrho Ltd and Others v Shell Petroleum Company Ltd and Others (First Appeal)
• Yukong Line Ltd of Korea v Rendsburg Investments Corporation of Liberia (The Rialto) (Mareva Proceedings)
• Attorney General v Wilts United Dairies Ltd
• Mogul Steamship Company v McGregor
• Marrinan v Vibart
• Johnson v Unisys Ltd
• Crofter Hand Woven Harris Tweed Company v Veitch
• Isaac Oren v Red Box Toy Factory Ltd
• Mbasogo and another v Logo Ltd and Others
• Mogul Steamship Company v McGregor
• Commissioners of Inland Revenue v Hambrook
• Mogul Steamship Company v McGregor
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Sorrell v Smith
• Marcic v Thames Water Utilities Ltd
• Rookes v Barnard
• Michaels v Taylor Woodrow Developments Ltd
• Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (First Appeal); Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (Second Appeal)
• Island Records Ltd, ex parte
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Kuwait Oil Tanker Company SAK and Another v Al Bader and Others
• R v Hudson
• Snook v London and West Riding Investments Ltd
• R.C.A. Corporation v Pollard
• MacNiven v Westmoreland Investments Ltd
• Gosling v Veley and Another
• R v Dicken

REFERS TO

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Yukong Line Ltd of Korea v Rendsburg Investments Corporation of Liberia (The Rialto) (Mareva Proceedings)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

[See more]

• Douglas v Hello! Ltd (No 1)
• Shiloh Spinners Ltd v Harding
• Gosling v Veley
• MacNiven v Westmoreland Investments Ltd
• Bond House Systems Ltd
• Sorrell v Smith
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• Mbasogo and another v Logo Ltd and Others
• R v Bembridge
• Johnson v Unisys Ltd
• Lumley v Gye
• Marcic v Thames Water Utilities Ltd
• Marrinan v Vibart
• Kearney v Lloyd
• BETWEEN Hugh Sinclair Arbuthnott Respondent and Patrick Feltrim Fagan Appellant and BETWEEN: Michael Eunan Mclarnon Deeny Respondent and Gooda Walker Ltd ((in Liquidation)) Appellant
• British Associated ports v Transport & General workers Union

CONSIDERS

• Finance Act 1972
• Finance Act 2003
• Conspiracy, and Protection of Property Act 1875

[See more]

• Southern Rhodesia Act 1965
• Trade Disputes and Trade Unions Act 1927
• Lonrho Plc v Al-Fayed and Others
• OBG Ltd and another v Allan and Others
• Lonrho Ltd v Shell Petroleum Company Ltd (No. 2)
• Attorney General v Wilts United Dairies Ltd
• Crofter Hand Woven Harris Tweed Company v Veitch
• Bill of Rights Act 1688
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-30
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-1
• Value Added Tax Act 1994 - Articles : S-7
• Value Added Tax Act 1994 - Articles : S-25
• Commissioners for Revenue and Customs Act 2005
• Customs and Excise Management Act 1979
• Finance Act 1997 - Articles : S-47
• Finance Act 2006 - Articles : S-19
• Value Added Tax Act 1994 - Articles : SCH-11
• Value Added Tax Act 1994 - Articles : S-73
• Sale of Goods Act 1979
• Offences Against the Person Act 1861
• Customs and Excise Management Act 1979 - Articles : S-6
• Employment Rights Act 1996
• Limitation Act 1980
• Law of Property Act 1925 - Articles : S-40
• Law of Property (Miscellaneous Provisions) Act 1989 - Articles : S-2

RESUELVE RECURSO

• HM Revenue and Customs v Total Network SL

CONSIDERED in

• Legal Services Commission v Aisha Henthorn
• Legal Services Commission v Henthorn
• Twentieth Century Fox Film Corporation and Others v David Harris and Others

[See more]

• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• Littlewoods Ltd and Others v HM Revenue and Customs
• JSC BTA Bank v Mukhtar Ablyazov (First Defendant) Ilyas Khrapunov (Second Defendant)
• Towry EJ Ltd v Barry William Prosser Bennett and Others
• City of London Group Plc and Another v Lothbury Financial Services Ltd and Others
• Irish Response Ltd (A Company Incorporated Under the Laws of the Republic of Ireland) v Direct Beauty Products Ltd and Another
• Wagner v Gill
• Kanwell Developments Ltd v Revenue Commissioners
• Lakatamia Shipping Company Ltd v Tseng Yu Hsia
• AAI Consulting Ltd & others v The Financial Conduct Authority
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• (1) Mark Alan Holyoake v (1) Nicholas Anthony Christopher Candy
• G I Globinvestment Ltd v VP Fund Solutions (Luxembourg) SA
• TN Ramnauth and Company Ltd v Estate Management and Business Development Company Ltd
• Kamal Hanif Naeem Asim Worrell v The Director of Public Prosecutions
• Colliers Cre Plc v Pandya & Others
• Alpha Aviation Ltd v Kevin Peter Turnquest
• Calor Gas Ltd v Walsall Gas Cylinders Ltd
• HM HM Revenue and Customs (Formerly Commissioners for Customs & Excise v Noorasa Begum (as Representative of the Estate of Mohammed Kamal Uddin Deceased and as Representative of the Existing Beneficiaries of the Bibi Settlement) and Others
• Central Bank of Ecuador et Al v Ansbacher (Bahamas) Ltd et Al
• Brent Zephyrine v Ronald F. Jones
• Monro v HM Revenue and Customs
• Aerostar Maintenance International Ltd and another v Wilson and Others
• The Bodo Community and Others v The Shell Petroleum Development Company of Nigeria Ltd
• Novoship (UK) Ltd and Others v Vladimir Mikhaylyuk and Others
• Balber Kaur Takhar v Gracefield Developments Ltd
• Barnes Bay Development Ltd v Starwood Capital Group
• Barnes Bay Development Ltd ((in Liquidation)) v Starwood Capital Group
• Digicel (St. Lucia) Ltd (a Company Registered Under The Laws of St. Lucia) 2) Digicel (SVG) Ltd (a Company Registered Under The Laws of St. Vincent & The Grenadines) and Others v 1) Cable & Wireless Plc 2)Cable & Wireless (West Indies) Ltd and Others
• New Providence Development Company Ltd v Windsor Field Development Ltd
• Ilyas Khrapunov v JSC BTA Bank
• Jennifer Bain v Family Guardian Insurance Company Ltd
• Sheikh Tahnoon Bin Saeed Bin Shakhboot Al Nehayan v Ioannis Kent (Aka John Kent)
• Lakatamia Shipping Company Ltd v Nobu Su / Hsin Chi Su (aka Su Hsin Chi; aka Nobu Morimoto)
• Esso Petroleum Company Ltd v Scott Breen
• The Manchester Ship Canal Company Ltd v United Utilities Water Ltd

CITED in

• Berryland Books Ltd v BK Books Ltd & Others
• Mak Siew Wei v Dato' Dr Norbik Bashah Idris and Others
• EFT Holdings Inc. and Another v Marinteknik Shipbuilders (S) Pte Ltd and Another

[See more]

• Raffles Town Club Pte Ltd v Lim Eng Hock Peter
• Southern Gas Networks Plc v Thames Water Utilities Ltd
• Concept Oil Services Ltd (a company incorporated in Hong Kong) v EN-GIN Group LLP (a Ltd liability partnership under the law of Kazakhstan) and Others
• Racing Partnership Ltd and Others v Sports Information Services Ltd
• G I Globinvestment Ltd v VP Fund Solutions (Luxembourg) SA
• Lakatamia Shipping Company Ltd v Nobu SU (aka Hsin Chi Su Aka Nobu Morimoto
• EFT Holdings, Inc. v Marinteknik Shipbuilders (S) Pte Ltd
• HM Revenue and Customs v Hashu Dhalomal Shahdadpuri and Another
• Ocean Chimo Ltd v Royal Bank (Jamaica) Ltd (RBC) and Others
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• IBM United Kingdom Holdings Ltd and Another v Stuart Dalgleish and Others
• PK Airfinance SARL and Another (Appellants/Cross Respondents) v Alpstream AG and Others (Respondents/Cross Appellants)
• John Seneschall v Trisant Foods Ltd ((in Liquidation))
• Iranian Offshore Engineering and Construction Company v Dean Investment Holdings SA (formerly known as Dean International Trading S.A.)
• E D & F Man Capital Markets Ltd v Come Harvest Holdings Ltd
• Shell v Persons Unknown
• FM Capital Partners Ltd v Frédéric Marino
• Lonestar Communications Corporation LLC v Daniel Kaye

REPORTED OPINION OF in

• 12/03/2008 Daily Cases
• [2008] 2 WLR 711
• [2008] Lloyd's Rep FC 275

[See more]

• 12/03/2008 Daily Cases
• [2008] 2 All ER 413
• [2008] Lloyd's Rep FC 275
• [2008] STC 644
• [13/03/2008] TLR 1
• 385 NR 310
• [2008] BTC 5216
• [2008] BVC 340
• [2008] 2 WLR 711
• [2008] 1 AC 1174

REFERRED in

• Yong Toi Mee and Another v Malpac Holdings Bhd and Others
• Zenith Logistics Services (UK) Ltd v Peter James Keates
• Eren Muduroglu v Reddish LLP and Another

[See more]

• Southern Gas Networks Plc v Thames Water Utilities Ltd
• British Telecommunications Plc v Revenue and Customs Commissioners
• The Commissioners for HM Revenue and Customs v Sunico A/S and Others
• Mark Wallace v HM Revenue and Customs
• G. I. Globinvestment Ltd v Federico Faleschini
• Skatteforvaltningen (Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and Others
• Secretary of State for Health and another v Servier Laboratories Ltd and Others
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Ms Kausar Raja v Mr Terry Godrick McMillan
• Esso Petroleum Company, Ltd v Scott Breen
• Racing Partnership Ltd and Others v Sports Information Services Ltd
• The Racing Partnership Ltd v Done Brothers (Cash Betting) Ltd
• Trafalgar Multi Asset Trading Company Ltd ((in Liquidation)) v James David Hadley
• Libyan Investment Authority v Roger Milner King
• Emerald Supplies Ltd and Others v British Airways Plc Air Canada and Others (Third Parties) Japan Airlines Company Ltd and Others (Fourth Parties)
• Cullen Investments Ltd (suing on behalf of itself and all other shareholders in the Third Defendant) and Others v Julian Brown and Others
• Fundo Soberano De Angola v José Filomeno Dos Santos
• 4VVV Ltd and the (2) to (435) Claimants listed in Schedule 1 to the Claim Form v Nicholas Spence
• Manish Goyal v BGF Investment Management Ltd
• Loreley Financing (Jersey) No 30 Ltd v Credit Suisse Securities (Europe) Ltd
• ABFA Commodities Trading Ltd v Petraco Oil Company SA
• Calor Gas Ltd v Walsall Gas Cylinders Ltd
• Ensign House Ltd v Ensign House (FEC) Ltd
• Rancom Security Ltd v Ms Helen Girling
• JSC BTA Bank v Khrapunov
• Alesco Risk Management Services Ltd v Bishopsgate Insurance Brokers Ltd
• Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and Others
• Alpha Sim Communications Ltd (in Compulsory Liquidation) and Others v CAZ Distribution Services Ltd and Others
• Your Lawyers Ltd v Capital Interchange Ltd
• Taylor v Van Dutch Marine Holding Ltd and Others
• Mr Nopporn Suppipat v Mr Nop Narongdej
• Air Canada and Others (Third Parties/ Appellants) Singapore Airlines Cargo Pte Ltd and Others (Fourth Parties/Appellants) Korean Air Lines Company Ltd and Others (Non-Parties/Appellants) v Air New Zealand Ltd and Others Emerald Supplies Ltd and Others
• Shell UK v Persons Unknown
• Lakatamia Shipping Company Ltd v Nobu Su (aka Su Hsin Chi; aka Nobu Morimoto)

APPLIED in

• IMG Data Ltd v Perform Content Services Ltd

This document cites

• Shiloh Spinners Ltd v Harding
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Daily Mirror Newspapers Ltd v Gardner
• British Associated ports v Transport & General workers Union
• Woolwich Equitable Building Society v Commissioners of Inland Revenue



See all quotations

• HM Revenue and Customs v Total Network SL
• Douglas v Hello! Ltd (No 1)
• Commissioners of Inland Revenue v Hambrook
• Snook v London and West Riding Investments Ltd
• Shiloh Spinners Ltd v Harding (A.P.).
• Marrinan v Vibart
• MacNiven v Westmoreland Investments Ltd
• Cutler v Wandsworth Stadium Ltd
• OBG Ltd and another v Allan and Others
• Sorrell v Smith
• Johnson v Unisys Ltd
• Maddison v Alderson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Mbasogo and another v Logo Ltd and Others
• Crofter Hand Woven Harris Tweed Company v Veitch
• Rookes v Barnard
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Johnson v Unisys Ltd
• Marcic v Thames Water Utilities Ltd
• Mbasogo and another v Logo Ltd and Others
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• BETWEEN Hugh Sinclair Arbuthnott Respondent and Patrick Feltrim Fagan Appellant and BETWEEN: Michael Eunan Mclarnon Deeny Respondent and Gooda Walker Ltd ((in Liquidation)) Appellant
• Island Records Ltd, ex parte
• Lonrho Ltd and Others v Shell Petroleum Company Ltd and Others (First Appeal)
• Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (First Appeal); Lonrho Plc (Original Respondents and Cross-Appellants) v Fayed and Others (Original Appellants and Cross-Respondents) (Second Appeal)
• Lonrho Plc v Al-Fayed and Others
• Lonrho Ltd v Shell Petroleum Company Ltd (No. 2)
• Metall Und Rohstoff A.G. (Respondents (Plaintiffs) v Donaldson Lufkin & Jenrette Inc. and Another (Appellants
• Allen v Flood and Another
• Sirius International Insurance Company (Publ) v FAI General Insurance Ltd and Others