Jazztel Plc v Revenue and Customs Commissioners

Core Citations

CITES

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

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• Marine Trade SA v Pioneer Freight Futures Company Ltd BVI
• BP Oil International Ltd v Target Shipping Ltd [QBD (Comm)]

CONSIDERS

• Finance Act 2004
• Limitation Act 1980
• The Stamp Duty Reserve Tax (Amendment of section 89AA of the Finance Act 1986) Regulations 2008

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• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Leeds City Council v Revenue and Customs Commissioners

CONSIDERED in

• Astex Therapeutics Ltd v Astrazeneca AB
• Mr Amarjit Bhaur v Equity First Trustees (Nevis) Ltd
• Jazztel Plc (as Test Claimant for GLO issues 9A and 9B) v The Commissioners for HM Revenue and Customs

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• Jeremy Philip Elston v Lawrence King
• Jazztel Plc (as Test Claimant for GLO Issues 9A, 9B and 10) v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2017] 4 All ER 470
• [2017] STC 1422
• [2017] BTC 7

[See more]

• [2017] 1 WLR 3869

REFERRED in

• Jazztel Plc v Revenue and Customs Commissioners
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs

CITED in

• Richard Prior and 128 Others v The Commissioner of Police of the Metropolis

This document cites

• Marine Trade SA v Pioneer Freight Futures Company Ltd BVI
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General



See all quotations

• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Litster v Forth Dry Dock and Engineering Company Ltd
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Leeds City Council v Revenue and Customs Commissioners
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Pickstone v Freemans Plc
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• BP Oil International Ltd v Target Shipping Ltd [QBD (Comm)]
• Kleinwort Benson Ltd v Lincoln City Council
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Todd v Dodd
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• University of Sussex v Commissioners of Customs and Excise
• HSBC Holdings Plc v HM Revenue and Customs
• Finance Act 2004
• Finance Act 1986
• Value Added Tax Act 1994
• European Communities Act 1972
• Limitation Act 1980
• Finance Act 1997
• Stamp Duty (Exempt Instruments) Regulations 1985
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Theresa Emmott contra Minister for Social Welfare y Attorney General.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.