Manhattan Systems Ltd

Core Citations

REPORTED OPINION OF in

• [2018] TC 06257

REFERRED in

• R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners

CONSIDERED in

• The Queen (on the application of Ingenious Construction Ltd) v The Commissioners for HM Revenue and Customs

This document cites

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Thames Wines Ltd v HM Revenue & Customs
• CPC Group Ltd v Qatari Diar Real Estate Investment Company
• Banbury Visionplus Ltd v HM Revenue and Customs
• Gray v Commissioners of Customs and Excise



See all quotations

• Gayle (t/a Photogen Promo Music Adverts Ltd and Another)
• Maharani Restaurant v Commissioners of Customs and Excise
• John Dee Ltd v Commissioners of Customs and Excise
• E Buyer UK Ltd
• Gardner & Company v HM Revenue and Customs
• Value Added Tax Act 1994
• Valsts ieņēmumu dienests v Ablessio SIA.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).