Littlewoods Retail Ltd and Others v HM Revenue and Customs

Core Citations

CONSIDERS

• Corbett v South Yorkshire Stategic Health Authority
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

REFERS TO

• Corbett v South Yorkshire Stategic Health Authority
• Kingscastle Ltd v Owen-Owen
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

[See more]

• Re Yates' Settlement Trusts; Yates and Another v Paterson and Others

CITES

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-80

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• Value Added Tax Act 1994 - Articles : S-78
• Finance Act 1996 - Articles : S-197
• Limitation Act 1980

REPORTED OPINION OF in

• [2009] STC 22
• [2009] BTC 5069
• [2009] BVC 69

This document cites

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Re Yates' Settlement Trusts; Yates and Another v Paterson and Others
• Corbett v South Yorkshire Stategic Health Authority
• Kingscastle Ltd v Owen-Owen
• Corbett v South Yorkshire Stategic Health Authority



See all quotations

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Value Added Tax Act 1994
• Finance Act 1996
• Limitation Act 1980
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue