The Commissioners For Hm Revenue And Customs V. Empowerment Enterprises Ltd

Core Citations

REFERS TO

• Ellicott v Commissioners of Customs and Excise
• Institute of the Motor Industry v Commissioners of Customs and Excise ; Case C-149/97

APPLIES

• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd

CITED in

• Russell v Commissioner of Taxation

CONSIDERED in

• Marcus Webb Golf Professional v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2008] STC 1835
• [2007] BTC 5931
• 2006 SLT 955

[See more]

• [2007] BVC 878
• [2007] SC 123

This document cites

• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Institute of the Motor Industry v Commissioners of Customs and Excise ; Case C-149/97
• Ellicott
• Ellicott v Commissioners of Customs and Excise
• Tribunals and Inquiries Act 1992



See all quotations

• Value Added Tax Act 1994
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.
• The Institute of the Motor Industry v Commissioners of Customs and Excise.
• Criminal proceedings against Matthias Hoffmann.