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

Core Citations

CONSIDERS

• British Railways Board v Coustoms and Excise Commissioners
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• TRM Copy Centres (UK) Ltd and Others v Lanwall Services Ltd

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• Tesco Plc v Commissioners of Customs and Excise
• Street v Mountford
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• West Bromwich Building Society v Wilkinson and another

REFERS TO

• Commissioners for HM Revenue and Customs v Pendragon Plc and Others

RESUELVE RECURSO

• ING Intermediate Holdings Ltd v Revenue and Customs Commissioners

APPLIES

• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

AFFIRMS

• ING Intermediate Holdings Ltd v Revenue and Customs Commissioners

CONSIDERS

• Stock '94 Szolgáltató Zrt v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Foigazgatósága

DISTINGUISHES

• MBNA Europe Bank Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [2018] STC 339
• [2018] BVC 4

This document cites

• MBNA Europe Bank Ltd v HM Revenue and Customs
• TRM Copy Centres (UK) Ltd and Others v Lanwall Services Ltd
• Tesco Plc v Commissioners of Customs and Excise
• British Railways Board v Coustoms and Excise Commissioners
• Littlewoods Ltd and Others v HM Revenue and Customs



See all quotations

• Stock '94 Szolgáltató Zrt v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Foigazgatósága
• Reed Employment Plc v Revenue and Customs Comrs
• Street v Mountford
• ING Intermediate Holdings Ltd v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• Value Added Tax Act 1994
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• West Bromwich Building Society v Wilkinson and another
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.
• BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.
• Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs.
• BLP Group plc v Commissioners of Customs & 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).
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc.
• Stock ’94 Szolgáltató Zrt. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën.
• Commissioners of Customs & Excise v Mirror Group plc.
• Minister Finansów v Wojskowa Agencja Mieszkaniowa w Warszawie.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax