Last Passive Ltd (t/a Aircoach) v Revenue Cmrs

Core Citations

CONSIDERS

• Ó Culacháin v Mcmullan Brothers Ltd
• Nissim Mesha Moses v Valuation Officer
• Mara v Hummingbird Ltd

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CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-6
• Value Added Tax Act 1994 - Articles : S-12

CITES

• Commissioners of Customs and Excise v Southern Primary Housing Association Ltd
• Edwards (Inspector of Taxes) v Bairstow

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• Commissioners of Customs and Excise v Yarburgh Children's Trust
• Dial-a-Phone Ltd v Commissioners of Customs and Excise
• Banbury Visionplus Ltd v HM Revenue and Customs
• St Helen's School Northwood Ltd v HM Revenue and Customs
• Commissioners of HM Revenue & Customs v Mayflower Theatre Trust Ltd
• Campus & Stadium Ireland Development Ltd (plaintiff/ respondent) v Dublin Waterworld Ltd (defendant/ appellant)
• HM Revenue and Customs v London Clubs Management Ltd
• Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [2014] 10 JIC 2407
• [2014] IEHC 685

CONSIDERED in

• Revenue Commissioners v Covidien Ltd

This document cites

• Mara v Hummingbird Ltd
• Ó Culacháin v Mcmullan Brothers Ltd
• HM Revenue and Customs v London Clubs Management Ltd
• Commissioners of Customs and Excise v Southern Primary Housing Association Ltd
• St Helen's School Northwood Ltd v HM Revenue and Customs



See all quotations

• Campus & Stadium Ireland Development Ltd (plaintiff/ respondent) v Dublin Waterworld Ltd (defendant/ appellant)
• Commissioners of HM Revenue & Customs v Mayflower Theatre Trust Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Dial-a-Phone Ltd v Commissioners of Customs and Excise
• Banbury Visionplus Ltd v HM Revenue and Customs
• Brosnan v Mutual Enterprises Ltd
• Khashaba v Winyard
• Commissioners of Customs and Excise v Yarburgh Children's Trust
• Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Varzim Sol — Turismo, Jogo e Animação SA v Fazenda Pública.
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• NCC Construction Danmark A/S v Skatteministeriet.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Finanzamt Freistadt Rohrbach Urfahr v Unabhängiger Finanzsenat Außenstelle Linz.
• Portugal Telecom SGPS SA v Fazenda Pública.
• Hansgeorg Lennartz v Finanzamt München III.
• BLP Group plc v Commissioners of Customs & Excise.
• Kretztechnik AG v Finanzamt Linz.
• Metropol Treuhand WirtschaftsstreuhandgmbH v Finanzlandesdirektion für Steiermark and Michael Stadler v Finanzlandesdirektion für Vorarlberg.
• Commissioners of Customs and Excise v Midland Bank plc.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Skatteverket v AB SKF.
• Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs.
• I/S Fini H v Skatteministeriet.
• Abbey National plc v Commissioners of Customs & Excise.
• TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Investrand BV v Staatssecretaris van Financiën.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.