Leeds City Council v Revenue and Customs Commissioners

Core Citations

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CONSIDERS

• Todd v Dodd

CONSIDERS

• Provisional Collection of Taxes Act 1968
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Finance Act 1997

[See more]

• Finance Act 1997 - Articles : S-47
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-80
• Provisional Collection of Taxes Act 1968
• Finance Act 2008 - Articles : S-121
• Finance Act 1997

REFERS TO

• BT Pension Scheme Trustees v R & C Commissioners
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Leeds City Council v Revenue and Customs Commissioners

[See more]

• BCL Old Company Ltd and Others v BASF SE and Others

FOLLOWS

• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs

DOES NOT APPLY

• Scottish Equitable Plc v Derby

CITES

• Test Claimants in the FII Group Litigation v HM Revenue and Customs

DISTINGUISHES

• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)

REFERRED in

• Jazztel Plc v Revenue and Customs Commissioners
• A-G for Scotland v KE Entertainments Ltd
• Iveco Ltd v The Commissioners for HM Revenue and Customs

[See more]

• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs

CONSIDERED in

• Jazztel Plc v Revenue and Customs Commissioners
• 1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2016] All ER D 52 Jan
• [2016] STC 2256
• [2016] BVC 2

This document cites

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• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Scottish Equitable Plc v Derby
• The Trustees of the BT Pension Scheme v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• BT Pension Scheme Trustees v R & C Commissioners
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs



See all quotations

• Todd v Dodd
• Leeds City Council v Revenue and Customs Commissioners
• Finance Act 2008
• Value Added Tax Act 1994
• Provisional Collection of Taxes Act 1968
• Finance Act 1997
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• BCL Old Company Ltd and Others v BASF SE and Others
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Grundig Italiana SpA v Ministero delle Finanze.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.
• Banca Antoniana Popolare Veneta SpA v Ministero dell'Economia e delle Finanze and Agenzia delle Entrate.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment