Iveco Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95
• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs

CONSIDERS

• Finance (No. 2) Act 2005
• Finance Act 1989
• Revenue and Customs Commissioners v GMAC (UK) Plc

[See more]

• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Revenue and Customs Commissioners v GMAC UK Plc
• Value Added Tax (Accounting and Records) Regulations 1989
• Value Added Tax Regulations 1995
• Finance Act 1997
• Value Added Tax Act 1994
• Finance Act 1989 - Articles : S-24
• Finance Act 2008
• Finance (No. 2) Act 2005
• Finance Act 1990 - Articles : S-11
• Value Added Tax Act 1983 - Articles : S-22
• Limitation Act 1980 - Articles : S-5
• Finance Act 1978 - Articles : S-12
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 1997 - Articles : S-47
• Finance Act 1997
• Finance Act 2008
• Finance Act 1997 - Articles : S-39
• Value Added Tax Act 1994 - Articles : S-22
• Value Added Tax Act 1994 - Articles : S-36

REFERS TO

• C & E Commissioners v Fine Arts Developments
• Leeds City Council v Revenue and Customs Commissioners
• General Motors Acceptance Corporation (UK) Plc

[See more]

• Van Duyn v Home Office
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Revenue and Customs Commissioners v GMAC (UK) Plc
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc

REFERRED in

• British Telecommunications Plc v Revenue and Customs Commissioners
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2018] STC 364
• [2018] BVC 1

This document cites

• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• HM Revenue and Customs v Axa Uk Plc
• Leeds City Council v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Fine Art Developments Plc
• Birmingham Hippodrome Theatre Trust Ltd v The Commissioners for HM Revenue and Customs



See all quotations

• Revenue and Customs Commissioners v GMAC (UK) Plc
• General Motors Acceptance Corporation (UK) Plc
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95
• Revenue and Customs Commissioners v GMAC UK Plc
• Revenue and Customs Commissioners v Iveco Ltd
• C & E Commissioners v Fine Arts Developments
• Finance Act 1990
• Finance Act 2008
• Value Added Tax Act 1994
• Finance (No. 2) Act 2005
• Finance Act 1989
• Finance Act 1978
• Limitation Act 1980
• Value Added Tax Act 1983
• Finance Act 1997
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Rewe-Zentralfinanz eG and Rewe-Zentral AG v Landwirtschaftskammer für das Saarland.
• M. H. Marshall v Southampton and South-West Hampshire Area Health Authority (Teaching).
• Lombard Ingatlan Lízing Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság.
• Minister Finansów v Kraft Foods Polska SA.
• Staatssecretaris van Financiën v Stadeco BV.
• Yvonne van Duyn v Home Office.
• Vandoorne NV v Belgische Staat.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• European Commission v Republic of Hungary.
• Freemans plc v Commissioners of Customs & Excise.
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Van Duyn v Home Office