Kumon Educational UK Company Ltd and Another

Core Citations

REPORTED OPINION OF in

• [2014] TC 03249

This document cites

• Tesco Plc v Commissioners of Customs and Excise
• Garnac Grain Company Inc. v H. M. F. Faure & Fairclough Ltd
• Snook v London and West Riding Investments Ltd
• Bankway Properties Ltd v Penfold-Dunsford and Another
• Hitch and Others v Stone (Inspector of Taxes)



See all quotations

• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Weald Leasing Ltd (2003)
• Autoclenz Ltd v Belcher and Others
• Protectacoat Firthglow Ltd v Szilagyi
• Antoniades v Villiers ; AG Securities v Vaughan
• Chartbrook Ltd v Persimmon Homes Ltd and another
• Street v Mountford
• Lower Mill Estate Ltd v R & C Commissioners
• Seramco Ltd Superannuation Fund Trustees v Income Tax Commissioner
• Consistent Group Ltd v Kalwak and Others
• British Sky Broadcasting Plc
• McNicholas Construction Company Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd (in Voluntary Liquidation)
• Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs.
• Finanzamt Bergisch Gladbach v HE.
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Commission of the European Communities v French Republic.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Dixons Retail plc v Commissioners for Her Majesty's Revenue and Customs.