ING Intermediate Holdings Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2016] BVC 525
• [2017] STC 320

APPEAL RESOLVED in

• Ing Intermediate Holdings Ltd v The Commissioners for HM Revenue and Customs

AFFIRMED in

• Ing Intermediate Holdings Ltd v The Commissioners for HM Revenue and Customs

This document cites

• MBNA Europe Bank Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Vtech Electronics (UK) Plc v Customs & Excise
• British Railways Board v Coustoms and Excise Commissioners
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• ING Intermediate Holdings Ltd
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Value Added Tax Act 1994
• Value Added Tax (Input Tax) (Specified Supplies) Order 1999
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995
• Royal and Sun Alliance Insurance Group Plc v Commissioners of Customs and Excise
• Lex Service Plc v Commissioners of Customs and Excise
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Beynon and Partners v Commissioners of Customs and Excise
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Renate Enkler v Finanzamt Homburg.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.
• Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel.
• Harnas & Helm CV v Staatssecretaris van Financiën.
• BLP Group plc v Commissioners of Customs & Excise.
• Le Crédit Lyonnais v Ministre du Budget, des Comptes publics et de la Réforme de l’État.
• Kretztechnik AG v Finanzamt Linz.
• Wellcome Trust Ltd v Commissioners of Customs and Excise.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Empire Stores Ltd v Commissioners of Customs and Excise.
• Commission of the European Communities v Republic of Finland.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• W. M. van Tiem v Staatssecretaris van Financiën.
• Sofitam SA (formerly Satam SA) v Ministre chargé du Budget.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.