Littlewoods Retail Ltd and Others v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Hadley v Baxendale

REFERS TO

• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs

[See more]

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs
• Investment Trust Companies v Revenue and Customs Commissioner
• Johnson v R
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Littlewoods Ltd and Others v HM Revenue and Customs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Kleinwort Benson Ltd v Lincoln City Council
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant
• London, Chatham, and Dover Railway Company v South Eastern Railway Company

REVERSES

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

CONSIDERS

• Finance Act 1997
• Finance Act 1997 - Articles : S-46
• Finance Act 1997 - Articles : S-47

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• Finance Act 1996 - Articles : S-197
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-78
• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 1991 - Articles : S-17
• Finance Act 1989 - Articles : S-24
• Finance Act 1985 - Articles : S-25
• Administration of Justice Act 1982 - Articles : S-15
• Limitation Act 1980
• Limitation Act 1980 - Articles : S-32
• Sex Discrimination Act 1975
• Finance Act 1972 - Articles : S-40
• Finance Act 2008 - Articles : S-121
• Value Added Tax Act 1994
• Finance Act 1997
• Limitation Act 1980
• Sex Discrimination Act 1975

REFERRED in

• Jazztel Plc v Revenue and Customs Commissioners
• Tidal Lagoon (Swansea Bay) Plc v Secretary of State for Business Energy and Industrial Strategy
• Revenue and Customs Commissioners v Kishore

[See more]

• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners
• Prudential Assurance Company Ltd v Revenue and Customs Commissioners
• R (on the application of PACCAR Inc. and Others) v Competition Appeal Tribunal and Others

CITED in

• Southern Gas Networks Plc v Thames Water Utilities Ltd

CONSIDERED in

• Britned Development Ltd v ABB AB
• The King (on the application of Claudia Aquilina) v Secretary of State for Education
• A and B v Criminal Injuries Compensation Authority

[See more]

• Northern Territory v Mr A. Griffiths (Deceased) and Lorraine Jones on behalf of the Ngaliwurru and Nungali Peoples; Commonwealth of Australia v Mr A. Griffiths (Deceased) and Lorraine Jones on behalf of the Ngaliwurru and Nungali Peoples; Mr A. Griffiths (Deceased) and Lorraine Jones on behalf of the Ngaliwurru and Nungali Peoples v Northern Territory
• AXA Sun Life Plc v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2018] 1 All ER 83
• [2017] STC 2413
• [22/11/2017] TLR 2

[See more]

• [2017] BVC 54
• [2017] 3 WLR 1401
• [2018] AC 869

This document cites

• R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
• 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
• Woolwich Equitable Building Society v Commissioners of Inland Revenue



See all quotations

• Investment Trust Companies v Revenue and Customs Commissioner
• 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
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant
• Kleinwort Benson Ltd v Lincoln City Council
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• London, Chatham, and Dover Railway Company v South Eastern Railway Company
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Hadley v Baxendale
• Johnson v R
• Finance Act 2008
• Sex Discrimination Act 1975
• Value Added Tax Act 1994
• Finance Act 1989
• Finance Act 1972
• Finance Act 1991
• Administration of Justice Act 1982
• Finance Act 1996
• Limitation Act 1980
• Value Added Tax Act 1983
• Finance Act 1997
• Finance Act 1985
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• M. Helen Marshall v Southampton and South-West Hampshire Area Health Authority.
• Zuckerfabrik Jülich AG and Others v Hauptzollamt Aachen and Others.
• Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
• Ansaldo Energia SpA contra Amministrazione delle Finanze dello Stato, Amministrazione delle Finanze dello Stato contra Marine Insurance Consultants Srl y GMB Srl y otros contra Amministrazione delle Finanze dello Stato.
• Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs.