HMRC v Livewire and Another

Core Citations

CONSIDERS

• Petromec Inc. v Petroleo Brasileiro S.A. Petrobras and Others
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs
• Agip (Africa) Ltd v Jackson

[See more]

• Harry Gordon Cressman and Barbara Gordon Cressman (Personal Representatives of Thomas Ashley Cressman (Deceased) v Coy of Kensington (SALES) Ltd v Randall McDonald [CA (Civil), 05/02/2004]

REFERS TO

• Meridian Global Funds Management Asia Ltd v Securities Commission
• Cressman v Coys of Kensington (Sales) Ltd (No 2)

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• Agip (Africa) Ltd v Jackson
• Nelson v Larholt
• Jones v MBNA International
• Calltell Telecom Ltd v HM Revenue and Customs
• R (Just Fabulous (UK) Ltd) v R & C Commissioners
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• Megantic Services Ltd v HM Revenue and Customs

RESUELVE RECURSO

• HMRC v Livewire and Another

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-1
• Value Added Tax Act 1994 - Articles : S-4
• Value Added Tax Act 1994 - Articles : S-25

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• Value Added Tax Act 1994 - Articles : S-50A
• Insolvency Act 1986 - Articles : S-214
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-77A

CITED in

• E Buyer UK Ltd
• Masstech Ltd v HM Revenue and Customs
• TC03052: Jim Toner & Ciaran Doherty t/a The Soft Drinks Company

[See more]

• TC02667: CCA Distribution Ltd ((in Administration))
• TC03356: D D R Distributions Ltd
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

REPORTED OPINION OF in

• [2009] STC 643
• [2009] BVC 172
• [2009] BTC 5173

CONSIDERED in

• N2J Ltd v HM Revenue and Customs
• Michaela Joy Hall v Deepak Bhatia
• The Commissioners for HM Revenue and Customs v Citibank NA and Another

REFERRED in

• The Secretary of State for Business Innovation and Skills v William Nicolas Warry

This document cites

• Harry Gordon Cressman and Barbara Gordon Cressman (Personal Representatives of Thomas Ashley Cressman (Deceased) v Coy of Kensington (SALES) Ltd v Randall McDonald [CA (Civil), 05/02/2004]
• Petromec Inc. v Petroleo Brasileiro S.A. Petrobras and Others
• Megantic Services Ltd v HM Revenue and Customs
• Cressman v Coys of Kensington (Sales) Ltd (No 2)
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs



See all quotations

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• Agip (Africa) Ltd v Jackson
• Nelson v Larholt
• R (Just Fabulous (UK) Ltd) v R & C Commissioners
• Jones v MBNA International
• Megantic Services Ltd v HM Revenue and Customs
• Calltell Telecom Ltd v HM Revenue and Customs
• Meridian Global Funds Management Asia Ltd v Securities Commission
• Agip (Africa) Ltd v Jackson
• Insolvency Act 1986
• Value Added Tax Act 1994
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• I/S Fini H v Skatteministeriet.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Convention on the Contract for the International Carriage of Goods by Road (CMR)