Intelligent Managed Services Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2015] BVC 524
• [2016] STC 290

REFERRED in

• Commissioners for HM Revenue and Customs v Hotel La Tour Ltd

This document cites

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Kenmir Ltd v Frizzell
• Intelligent Managed Services Ltd
• Value Added Tax Act 1994
• Contracts of Employment Act 1963



See all quotations

• Value Added Tax (Special Provisions) Order 1995
• Finanzamt Lüdenscheid v Christel Schriever.
• Staatssecretaris van Financiën v X BV.
• Zita Modes Sàrl v Administration de l'enregistrement et des domaines.
• Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
• Skandia America Corp. (USA), filial Sverige v Skatteverket.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.