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

Core Citations

CONSIDERS

• Life Services Ltd
• Learning Centre (Romford) Ltd

CONSIDERS

• Northern Ireland (Temporary Provisions) Act 1972 - Articles : S-1
• Northern Ireland Act 1974 - Articles : SCH-1
• Health and Social Care Act 2008

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• Finance Act 2010
• Value Added Tax Act 1994
• Charities Act 2011 - Articles : S-2
• Care Standards Act 2000
• Northern Ireland Assembly Act 1973 - Articles : S-1
• Care Standards Act 2000
• Value Added Tax Act 1994

REFERS TO

• Finance and Business Training Ltd v Revenue and Customs Commissioners
• Vodafone 2 v HM Revenue and Customs
• R Charity Commission for England and Wales

[See more]

• Revenue and Customs Commissioners v L I F E Services Ltd

RESUELVE RECURSO

• Revenue and Customs Commissioners v The Learning Centre (Romford) Ltd; Revenue and Customs Commissioners v L.I.F.E. Services Ltd

REPORTED OPINION OF in

• [2020] BVC 4
• [2020] 1 WLR 2828

This document cites

• Finance and Business Training Ltd v Revenue and Customs Commissioners
• Vodafone 2 v HM Revenue and Customs
• Revenue and Customs Commissioners v The Learning Centre (Romford) Ltd; Revenue and Customs Commissioners v L.I.F.E. Services Ltd
• Life Services Ltd
• Revenue and Customs Commissioners v L I F E Services Ltd



See all quotations

• Learning Centre (Romford) Ltd
• R Charity Commission for England and Wales
• Care Act 2014
• Value Added Tax Act 1994
• Northern Ireland (Temporary Provisions) Act 1972
• Northern Ireland Act 1974
• Northern Ireland Assembly Act 1973
• Finance Act 2010
• Charities Act 2011
• Care Standards Act 2000
• Health and Social Care Act 2008
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• Staatssecretaris van Financiën v Coffeeshop "Siberië" vof.
• Staatssecretaris van Financiën v Fiscale Eenheid X NV cs.
• The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.
• European Commission v Kingdom of the Netherlands.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Bernhard Pfeiffer (C-397/01), Wilhelm Roith (C-398/01), Albert Süß (C-399/01), Michael Winter (C-400/01), Klaus Nestvogel (C-401/01), Roswitha Zeller (C-402/01) and Matthias Döbele (C-403/01) v Deutsches Rotes Kreuz, Kreisverband Waldshut eV.
• H. A. Solleveld (C-443/04) and J. E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën.
• Commission of the European Communities v Federal Republic of Germany.
• W. J. R. Mol v Inspecteur der Invoerrechten en Accijnzen.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Staatssecretaris van Financiën v Stichting Kinderopvang Enschede.
• Commission of the European Communities v French Republic.
• Finanzamt Steglitz v Ines Zimmermann.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Commission of the European Communities v French Republic.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.