Littlewoods Retail Ltd and Others v HM Revenue and Customs

Core Citations

CONSIDERS

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others

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CITES

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Woolwich Equitable Building Society v Commissioners of Inland Revenue

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• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Marshall v Southampton and South West Hampshire Area Health Authority (Teaching) (No 2)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-78
• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1994

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• Finance Act 1996 - Articles : S-197

REPORTED OPINION OF in

• [2011] STC 171
• [2011] BVC 14

CONSIDERED in

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

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• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]

REFERRED in

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

This document cites

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Holland andaanother v HM Revenue and Customs



See all quotations

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Littlewoods Ltd and Others v HM Revenue and Customs
• Marshall v Southampton and South West Hampshire Area Health Authority (Teaching) (No 2)
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Value Added Tax Act 1994
• Finance Act 1996
• Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998
• M. Helen Marshall v Southampton and South-West Hampshire Area Health Authority.
• Corus UK Ltd v Commission of the European Communities.
• Société Roquette frères v Commission of the European Communities.
• 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.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Express Dairy Foods Limited v Intervention Board for Agricultural Produce.
• Siemens SA contra Comisión de las Comunidades Europeas.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Ministero delle Finanze contra IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl, Camed Srl, Pomezia Progetti Appalti Srl (PPA), Edilcam Srl, A. Cecchini & C. Srl, EMO Srl, Emoda Srl, Sappesi Srl, Ing. Luigi Martini Srl, Giacomo Srl y Mafar Srl.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Commission of the European Communities v Italian Republic.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Brasserie du Pecheur SA v Federal Republic of Germany; R v Secretary of State for Transport, ex parte Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93)