HMRC v Livewire and Another

Core Citations

REPORTED OPINION OF in

• [2008] BVC 2208

CITED in

• HM Revenue and Customs v Brayfal Ltd
• N2J Ltd v HM Revenue and Customs
• Megtian Ltd ((in Administration)) v HM Revenue and Customs

[See more]

• Red 12 Trading Ltd v HM Revenue and Customs

CONSIDERED in

• NG International Ltd v R & C Commissioners
• Masstech Ltd v HM Revenue and Customs

APPEAL RESOLVED in

• HMRC v Livewire and Another
• HMRC v Livewire and Another

REFERRED in

• Mobilx Ltd v HM Comissioners for HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

APPLIED in

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

This document cites

• Manifest Shipping Company Ltd v Uni-Polaris Shipping Company Ltd (Star Sea)
• Secretary of State for the Home Department v Rehman
• Khan (trading as Greyhound Dry Cleaners) v Commissioners of Customs and Excise
• R (McCann) v Manchester Crown Court
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Interim Relief)



See all quotations

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• Dragon Futures Ltd v Commissioners of Customs and Excise
• R (Just Fabulous (UK) Ltd) v R & C Commissioners
• Value Added Tax Act 1994
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• 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).