Jazztel Plc v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Finance Act 1998 - Articles : SCH-18
• Finance Act 1997 - Articles : S-47
• Value Added Tax Act 1994 - Articles : S-80

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• Finance Act 1986
• Finance Act 1986 - Articles : S-96
• Limitation Act 1980
• Limitation Act 1980 - Articles : S-5
• Limitation Act 1980 - Articles : S-32
• Race Relations Act 1976
• Value Added Tax (Amendment) Regulations 1997
• Value Added Tax Regulations 1995
• Stamp Duty Reserve Tax Regulations 1986
• Limitation Act 1980 - Articles : S-14A

REFERS TO

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• R (Association of British Civilian Internees Far Eastern Region) v Secretary of State for Defence

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• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Halford v Brookes and Another
• Kleinwort Benson Ltd v Lincoln City Council
• Haward and Others v Fawcetts (A Firm) and Another
• R (Elias) v Secretary of State for Defence
• Paragon Finance Plc v DB Thakerar & Company
• Duke v GEC Reliance (formerly Reliance Systems)
• R v Secretary of State for Transport, ex parte Factortame Ltd (No. 5)
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Marine Trade SA v Pioneer Freight Futures Company Ltd BVI
• HSBC Holdings Plc v HM Revenue and Customs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Leeds City Council v Revenue and Customs Commissioners
• Jazztel Plc v Revenue and Customs Commissioners
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Prudential Assurance Company Ltd 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
• Avtar Singh v Roshan Dass
• Notting Hill Finance Ltd v Nadeem Sheikh
• FSHC Group Holdings Ltd v Glas Trust Corporation Ltd
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• AB & Others v Ministry of Defence
• R (Hurst) v HM Coroner for Northern District London
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2022] 3 All ER 911
• [2022] STC 541
• [2022] 3 WLR 561

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• [2022] BTC 4
• [2022] CH 403

CONSIDERED in

• Bat Industries Plc and Others v Commissioners of Inland Revenue

REFERRED in

• Invest Bank PSC v Ahmad Mohammad EL-Husseini
• Law by Design Ltd v Saira Ali

This document cites

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Marine Trade SA v Pioneer Freight Futures Company Ltd BVI
• Haward and Others v Fawcetts (A Firm) and Another
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue



See all quotations

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Leeds City Council v Revenue and Customs Commissioners
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Duke v GEC Reliance (formerly Reliance Systems)
• R (Elias) v Secretary of State for Defence
• R v Secretary of State for Transport, ex parte Factortame Ltd (No. 5)
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• R (Association of British Civilian Internees Far Eastern Region) v Secretary of State for Defence
• Halford v Brookes and Another
• Kleinwort Benson Ltd v Lincoln City Council
• AB & Others v Ministry of Defence
• Jazztel Plc v Revenue and Customs Commissioners
• HSBC Holdings Plc v HM Revenue and Customs
• Paragon Finance Plc v DB Thakerar & Company
• Finance Act 2004
• Finance Act 1986
• Value Added Tax Act 1994
• Limitation Act 1980
• Finance Act 1998
• Finance Act 1997
• Race Relations Act 1976
• Value Added Tax Regulations 1995
• Value Added Tax (Amendment) Regulations 1997
• Stamp Duty Reserve Tax Regulations 1986
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• R (Hurst) v HM Coroner for Northern District London
• AB & Others v Ministry of Defence
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same