Longridge on the Thames v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association
• Commissioners of Customs and Excise v Lord Fisher
• Commissioners of Customs and Excise v Yarburgh Children's Trust

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• HM Revenue and Customs v London Clubs Management Ltd

REFERS TO

• Rael-Brook Ltd v Minister of Housing and Local Government
• Town Investments Ltd v Department of the Environment
• Edwards (Inspector of Taxes) v Bairstow

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• Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise
• Medialift Ltd t/a Pitman Training Centre

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : SCH-8
• Value Added Tax Act 1994

CONSIDERED in

• Wakefield College v The Commissioners for HM Revenue and Customs
• Wakefield College v The Commissioners for HM Revenue and Customs
• Maestre's Industries Ltd v Commissioner of General Sales Tax

REPORTED OPINION OF in

• [2016] All ER D 24 Sep
• [2016] STC 2362
• [2017] 1 WLR 1497

[See more]

• [2016] BVC 33

This document cites

• Town Investments Ltd v Department of the Environment
• Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise
• HM Revenue and Customs v London Clubs Management Ltd
• Edwards (Inspector of Taxes) v Bairstow
• C & E Commissioners v St Paul's Community Project Ltd



See all quotations

• Rael-Brook Ltd v Minister of Housing and Local Government
• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association
• Commissioners of Customs and Excise v Yarburgh Children's Trust
• Medialift Ltd t/a Pitman Training Centre
• Institute of the Motor Industry v Commissioners of Customs and Excise ; Case C-149/97
• Commissioners of Customs and Excise v Lord Fisher
• Longridge on the Thames v Revenue and Customs Comrs
• Value Added Tax Act 1994
• Renate Enkler v Finanzamt Homburg.
• Banque Bruxelles Lambert SA (BBL) v Belgian State.
• Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën.
• Wellcome Trust Ltd v Commissioners of Customs and Excise.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Commission of the European Communities v French Republic.
• SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt.
• Landesanstalt für Landwirtschaft v Franz Götz.
• The Institute of the Motor Industry v Commissioners of Customs and Excise.
• Commission of the European Communities v Republic of Finland.
• Finanzamt Saarlouis v Heinz Malburg.
• W. J. R. Mol v Inspecteur der Invoerrechten en Accijnzen.
• Commission of the European Communities v Kingdom of the Netherlands.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Pública.
• Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen.
• Floridienne SA and Berginvest SA v Belgian State.
• Hutchison 3G UK Ltd and Others v Commissioners of Customs and Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment