Learning Centre (Romford) Ltd

Core Citations

REPORTED OPINION OF in

• [2017] TC 05946

CONSIDERED in

• Seabrook Warehousing Ltd v The Commissioners for HM Revenue and Customs
• Leisure, Independence, Friendship and Enablement Services Ltd v The Commissioners for HM Revenue and Customs

REFERRED in

• Seabrook Warehousing Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Finance and Business Training Ltd v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Longridge on the Thames v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v K & L Childcare Service Ltd
• R (MA and Others) v Secretary of State for Work and Pensions



See all quotations

• R (on the application of Rotherham Metropolitan Borough Council) v Secretary of State for Business, Innovation and Skills
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Life Services Ltd
• TC03024: Planet Sport (Holdings) Ltd
• Safeguarding Vulnerable Groups Act 2006
• Value Added Tax Act 1994
• Northern Ireland (Temporary Provisions) Act 1972
• Northern Ireland Act 1974
• Northern Ireland Assembly Act 1973
• Care Standards Act 2000
• Health and Social Care Act 2008
• R (on the application of Rotherham Metropolitan Borough Council and Others) v Secretary of State for Business, Innovation and Skills
• The Queen, on the application of Mark Horvath v Secretary of State for Environment, Food and Rural Affairs.
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• 'go fair' Zeitarbeit OHG v Finanzamt Hamburg-Altona.
• Ordre des barreaux francophones et germanophone and Others v Conseil des ministres.
• TMD Gesellschaft für transfusionsmedizinische Dienste mbH v Finanzamt Kassel II - Hofgeismar.
• Les Jardins de Jouvence SCRL v État belge.
• Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others.
• Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others.
• Skatteverket v PFC Clinic AB.
• Staatssecretaris van Financiën v Stichting Kinderopvang Enschede.
• Finanzamt Steglitz v Ines Zimmermann.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax