John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others

Core Citations

CONSIDERS

• Mannai Investment Company Ltd v Eagle Star Life Assurance Company Ltd
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

[See more]

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Littlewoods Ltd and Others v HM Revenue and Customs
• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Grattan

REFERS TO

• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• British Telecommuniciations Plc v Sheridan
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd

[See more]

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Procter & Gamble UK v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow

RESUELVE RECURSO

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others

CITES

• Mannai Investment Company Ltd v Eagle Star Life Assurance Company Ltd
• Barclays Bank Plc v Bee and another
• HM Revenue and Customs v Grattan

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• Commissioners of Customs and Excise v Neways International (UK) Ltd
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Commissioners of Customs and Excise v Gil Insurance Ltd

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1994 - Articles : S-83
• Finance Act 1996 - Articles : S-197

[See more]

• Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-13
• Value Added Tax Act 1994 - Articles : S-78
• Value Added Tax Act 1994
• Finance Act 2008 - Articles : S-121
• Income Tax Act 1918 - Articles : SCH-D
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A

REPORTED OPINION OF in

• [2010] STC 2418
• [2010] BVC 948
• [2011] 1 All ER 339

CITED in

• Macklin v Revenue and Customs Commissioners

CONSIDERED in

• Littlewoods Retail Ltd and Others v HM Revenue and Customs

This document cites

• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Procter & Gamble UK v HM Revenue and Customs
• Commissioners of Customs and Excise v Littlewoods Organisation Plc



See all quotations

• Barclays Bank Plc v Bee and another
• Mannai Investment Company Ltd v Eagle Star Life Assurance Company Ltd
• Littlewoods Ltd and Others v HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Commissioners of Customs and Excise v Neways International (UK) Ltd
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Edwards (Inspector of Taxes) v Bairstow
• HM Revenue and Customs v Grattan
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• British Telecommuniciations Plc v Sheridan
• Grattan
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Commissioners of Customs and Excise v Gil Insurance Ltd
• Mannai Investment Company Ltd v Eagle Star Life Assurance Company Ltd
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Finance Act 2008
• Value Added Tax Act 1994
• Income Tax Act 1918
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1996
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax Tribunals Rules 1986
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.