London College of Computing Ltd v The Commissioners for HM Revenue & Customs

Core Citations

RESUELVE RECURSO

• London College of Computing Ltd v Revenue and Customs Commissioners

CONSIDERS

• Commissioners of Customs and Excise v Leicester University Student Union
• Edwards (Inspector of Taxes) v Bairstow

CITES

• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise

AFFIRMS

• London College of Computing Ltd v Revenue and Customs Commissioners

APPROVES

• Westminster College of Computing Ltd v Commissioners for Customs and Excise

ADOPTS

• Customs and Excise Commissioners v School of Finance and Management (London) Ltd

REPORTED OPINION OF in

• [2014] STC 404
• [2013] BVC 1764

CITED in

• Revenue and Customs Commissioners v SAE Education Ltd

CONSIDERED in

• SAE Education Ltd v Revenue and Customs Commissioners

This document cites

• Commissioners of Customs and Excise v Leicester University Student Union
• Edwards (Inspector of Taxes) v Bairstow
• Westminster College of Computing Ltd v Commissioners for Customs and Excise
• Customs and Excise Commissioners v School of Finance and Management (London) Ltd
• Commissioners of Customs and Excise v School of Finance and Management(London) Ltd



See all quotations

• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise
• London College of Computing Ltd v Revenue and Customs Commissioners
• Value Added Tax Act 1994
• Universities of Oxford and Cambridge Act 1923
• Commissioners of Customs and Excise v Zoological Society of London.
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• Commission of the European Communities v Federal Republic of Germany.
• Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon.
• L.u.P. GmbH v Finanzamt Bochum-Mitte.
• H. A. Solleveld (C-443/04) and J. E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën.
• Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen.
• Commission of the European Communities v French Republic.
• Staatssecretaris van Financiën v Stichting Kinderopvang Enschede.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax