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

Core Citations

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CONSIDERS

• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Cornwall v Rowan (No 2)

[See more]

• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Nykredit Mortgage Bank Plc v Edward Erdman Group Ltd (No 2)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Littlewoods Ltd and Others v HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• (1) Roads and Traffic Authority v Ryan & 2 Ors (2) Blue Mountains City Council v Ryan & 2 Ors (No 2)
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Taylor v Laird
• Heydon v NRMA Ltd (No 2)
• Test Claimants in the FII Group Litigation v HM Revenue and Customs

CONSIDERS

• Finance Act 1989
• Finance Act 1984
• Finance Act 1972

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• Limitation Act 1980
• Finance Act 1989
• Value Added Tax Act 1983
• Sex Discrimination Act 1975
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-78
• Finance Act 2004
• Taxes Management Act 1970
• Limitation Act 1980
• Finance Act 1989 - Articles : S-24
• Finance Act 1972 - Articles : S-40
• Finance Act 1984 - Articles : S-25
• Value Added Tax Act 1983
• Finance Act 1989 - Articles : S-17
• Finance Act 1996 - Articles : S-197
• Value Added Tax Act 1983 - Articles : S-40
• Value Added Tax Act 1994 - Articles : S-84
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• Taxes Management Act 1970 - Articles : S-33
• Value Added Tax Act 1994 - Articles : S-81
• Sex Discrimination Act 1975 - Articles : S-65
• Value Added Tax Act 1994 - Articles : S-80
• European Communities Act 1972 - Articles : S-2

REFERS TO

• Kleinwort Benson Ltd v Lincoln City Council
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]

[See more]

• Monro v HM Revenue and Customs

RESUELVE RECURSO

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

CITES

• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Mytravel Group Plc; Re the Companies Act 1985

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• Attorney-General v Blake (pet. all.)
• Harry Gordon Cressman and Barbara Gordon Cressman (Personal Representatives of Thomas Ashley Cressman (Deceased) v Coy of Kensington (SALES) Ltd v Randall McDonald [CA (Civil), 05/02/2004]
• Ministry of Defence v Ashman
• Cheese v Thomas
• Dimond v Lovell
• Whitwham v Westminster Brymbo Coal and Coke Company
• Penarth Dock Engineering Company Ltd v Pounds
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Pott, Cassels and Williamson and Others v Watson, Laidlaw and Company, Ltd
• Owners of the Steamship "Mediana" v Owners, Company of the Lightship "Comet."
• London, Chatham, and Dover Railway Company v South Eastern Railway Company

CONSIDERED in

• Totel Ltd v Commissioners for HM’s Revenue and Customs
• 1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs

[See more]

• AXA Sun Life Plc v Commissioners of Inland Revenue

FOLLOWED in

• Leeds City Council v Revenue and Customs Commissioners

REFERRED in

• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• Evonik Degussa UK Holdings Ltd and Others v Revenue and Customs Commissioners

[See more]

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

APPEAL RESOLVED in

• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners

REVERSED in

• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2015] STC 2014
• [2016] CH 373
• [2015] 3 WLR 1748

[See more]

• [2015] BVC 26

This document cites

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• Silver's Garage Ltd. v. Bridgewater (Town), (1970) 2 N.S.R.(2d) 474 (SCC)
• Peel (Regional Municipality) v. Canada; Peel (Regional Municipality) v. Ontario, [1992] 3 SCR 762
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue



See all quotations

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Cheese v Thomas
• Heydon v NRMA Ltd (No 2)
• (1) Roads and Traffic Authority v Ryan & 2 Ors (2) Blue Mountains City Council v Ryan & 2 Ors (No 2)
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Pott, Cassels and Williamson and Others v Watson, Laidlaw and Company, Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General
• Littlewoods Ltd and Others v HM Revenue and Customs
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Attorney-General v Blake (pet. all.)
• Harry Gordon Cressman and Barbara Gordon Cressman (Personal Representatives of Thomas Ashley Cressman (Deceased) v Coy of Kensington (SALES) Ltd v Randall McDonald [CA (Civil), 05/02/2004]
• Dimond v Lovell
• Monro v HM Revenue and Customs
• Kleinwort Benson Ltd v Lincoln City Council
• Owners of the Steamship "Mediana" v Owners, Company of the Lightship "Comet."
• London, Chatham, and Dover Railway Company v South Eastern Railway Company
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Nykredit Mortgage Bank Plc v Edward Erdman Group Ltd (No 2)
• Taylor v Laird
• Whitwham v Westminster Brymbo Coal and Coke Company
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Mytravel Group Plc; Re the Companies Act 1985
• Commonwealth v Sci Operations Pty Ltd; Commonwealth v Aci Operations Pty Ltd
• Cornwall v Rowan (No 2)