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

Core Citations

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CONSIDERS

• Schuldenfrei v Hilton (Inspector of Taxes)

[See more]

• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95
• Re Vandervell's Trusts
• Benedetti and another v Sawiris and Others
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Kingston's (Duchess of) Case

CONSIDERS

• Arbitration Act 1979
• Gleeson v J. Wippell & Company Ltd

[See more]

• Littlewoods Ltd and Others v HM Revenue and Customs
• Johnson v Gore Wood & Company (A Firm)
• Arnold v National Westminster Bank Plc
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Secretary of State for Business, Innovation and Skills v Potiwal
• Benedetti v Sawiris
• Thrasyvoulou v Secretary of State for the Environment;; Oliver and Others v Secretary of State for the Environment and another
• King v United Kingdom (13881/02)
• Schuldenfrei v Hilton (Inspector of Taxes)
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Matalan Retail Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-78
• Finance Act 2004 - Articles : S-320
• Value Added Tax Act 1994 - Articles : S-43
• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 1972 - Articles : S-21
• Value Added Tax Act 1994 - Articles : S-85
• Value Added Tax Act 1994 - Articles : SCH-11
• Value Added Tax Act 1994 - Articles : S-73
• Value Added Tax Act 1994 - Articles : S-76
• Arbitration Act 1979 - Articles : S-1
• Taxes Management Act 1970 - Articles : S-54
• Taxes Management Act 1970 - Articles : S-50
• Value Added Tax Regulations 1995
• Value Added Tax Act 1994 - Articles : S-83
• Value Added Tax Act 1994 - Articles : S-84
• Income and Corporation Taxes Act 1988 - Articles : S-561
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• Sex Discrimination Act 1975 - Articles : S-65
• European Communities Act 1972 - Articles : S-2
• Town and Country Planning Act 1971
• Taxes Management Act 1970 - Articles : S-33
• Value Added Tax Act 1994
• Taxes Management Act 1970
• Town and Country Planning Act 1971
• Company Directors Disqualification Act 1986 - Articles : S-6

REFERS TO

• Vodafone 2 v HM Revenue and Customs
• MacNiven v Westmoreland Investments Ltd
• Grattan Plc v HM Revenue and Customs

[See more]

• Kleinwort Benson Ltd v South Tyneside Metropolitan Borough Council
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Thoday v Thoday
• MacNiven v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Durwin Banks
• Special Effects Ltd v L'Oréal SA
• Broken Hill Proprietary Company Ltd v Broken Hill Municipal Council
• Resolution Chemicals Ltd (Respondent/Claimant) v H. Lundbeck A/s
• Rosgill Group Ltd v Commissioners of Customs and Excise
• The Littlewoods Organisation Plc
• Springwell Navigation Corporation (A Body Corporate) v (1) Jp Morgan Chase Bank (A Body Corporate) (Formerly Known as the Chase Manhattan Bank) (2) Jp Morgan Europe Ltd (Formerly Known as Chase Manhattan International Ltd) and Others
• (1) Securicor Ltd (2) Group 4 Total Security Ltd v D Curling and Others
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

FOLLOWS

• Commissioners of Customs and Excise v Littlewoods Organisation Plc

APPLIES

• Caffoor v Income Tax Commissioner

CITES

• Shop Direct Group v Revenue and Customs Commissioners
• Carl-Zeiss-Stiftung v Rayner & Keeler Ltd and Others (Original Appeal) and Rayner & Keeler Ltd and Others v Courts and Others (Cross Appeal)

[See more]

• Churchill Insurance Company Ltd v Fitzgerald & Wilkinson
• Barnett v Brabyn (Inspector of Taxes)
• Special Effects Ltd v L'Oréal SA
• Tod v South Essex Motors (Basildon) Ltd
• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd
• Shop Direct Group v HM Revenue and Customs
• Shop Direct Group and Others v Revenue and Customs Commissioners
• Re Vandervell's Trusts (no. 1)
• Tower MCashback LLP v HM Revenue and Customs

RELIES UPON

• R v HM Inspector of Taxes, ex parte Bass Holdings Ltd;Richart (HM Inspector of Taxes) v Bass Holdings Ltd

DISTINGUISHES

• David Securities Pty Ltd v Commonwealth Bank of Australia
• Carter Lauren Construction Ltd v R & C Commissioners

CITED in

• Southern Gas Networks Plc v Thames Water Utilities Ltd
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs
• The Royal Bank of Scotland NV v TT International Ltd

[See more]

• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Refinitiv Ltd v The Commissioners for HM Revenue and Customs

CONSIDERED in

• 1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs
• Littlewoods Ltd and Others (Respondents/Claimants) 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

REFERRED in

• Vodafone Ltd v The Office of Communications
• Revenue and Customs Commissioners v Kishore
• Shiner and Another v Revenue and Customs Commissioners

[See more]

• Sensar Ltd v Chief Land Registrar
• Vodafone Ltd v The Office of Communications
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners
• I.A. Barnett and Another
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Waterloo Car Hire (A Partnership)
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

APPEAL RESOLVED in

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

FOLLOWED in

• Prudential Assurance Company Ltd v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2014] WLR D 154
• [2014] STC 1761
• [2014] BVC 23

This document cites

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• Angle v. Minister of National Revenue, (1974) 2 N.R. 397 (SCC)
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Arnold v National Westminster Bank Plc
• Benedetti v Sawiris



See all quotations

• Churchill Insurance Company Ltd v Fitzgerald & Wilkinson
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Benedetti and another v Sawiris and Others
• (1) Securicor Ltd (2) Group 4 Total Security Ltd v D Curling and Others
• Johnson v Gore Wood & Company (A Firm)
• Shop Direct Group v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Littlewoods Ltd and Others v HM Revenue and Customs
• Special Effects Ltd v L'Oréal SA
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Vodafone 2 v HM Revenue and Customs
• Thrasyvoulou v Secretary of State for the Environment;; Oliver and Others v Secretary of State for the Environment and another
• Resolution Chemicals Ltd (Respondent/Claimant) v H. Lundbeck A/s
• Springwell Navigation Corporation (A Body Corporate) v (1) Jp Morgan Chase Bank (A Body Corporate) (Formerly Known as the Chase Manhattan Bank) (2) Jp Morgan Europe Ltd (Formerly Known as Chase Manhattan International Ltd) and Others
• Carl-Zeiss-Stiftung v Rayner & Keeler Ltd and Others (Original Appeal) and Rayner & Keeler Ltd and Others v Courts and Others (Cross Appeal)
• Special Effects Ltd v L'Oréal SA
• Thoday v Thoday
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• MacNiven v Westmoreland Investments Ltd
• Schuldenfrei v Hilton (Inspector of Taxes)
• Kingston's (Duchess of) Case
• Kleinwort Benson Ltd v South Tyneside Metropolitan Borough Council
• Barnett v Brabyn (Inspector of Taxes)
• Secretary of State for Business, Innovation and Skills v Potiwal
• Re Vandervell's Trusts
• Schuldenfrei v Hilton (Inspector of Taxes)