Mainpay Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994 - Articles : S-4
• Value Added Tax Act 1994 - Articles : S-41

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• Value Added Tax Act 1994
• Value Added Tax Act 1994

CONSIDERS

REFERS TO

• Adecco UK Ltd and Others v Revenue and Customs Commissioners
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

CITES

• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• WHA Ltd v HM Revenue and Customs

APPLIES

• Montgomery v Johnson Underwood Ltd

AFFIRMS

• Mainpay Ltd v Revenue and Customs Commissioners

CONSIDERED in

• Mercy Global Consult Ltd ((in Liquidation)) v Mr Abayomi Adegbuyi-Jackson

REPORTED OPINION OF in

• [2023] STC 30
• [2023] 3 All ER 912
• [2023] BVC 1

REFERRED in

• Mercy Global Consult Ltd ((in Liquidation)) v Abayomi Adegbuyi-Jackson

This document cites

• Montgomery v Johnson Underwood Ltd
• Sally Moher trading as Premier Dental Agency v The Commissioners for HM Revenue and Customs
• Value Added Tax Act 1994
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs



See all quotations

• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën.
• D. v W.
• Finanzamt Kyritz v Wolf-Henning Peters.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Finanzamt Dortmund-West v Klinikum Dortmund gGmbH.
• Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs.
• Adecco UK Ltd and Others v Revenue and Customs Commissioners
• 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
• Mainpay Ltd v Revenue and Customs Commissioners