MBNA Europe Bank Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Tesco Plc v Commissioners of Customs and Excise
• Robert Gordon's College v Commissioners of Customs and Excise
• British Railways Board v Customs and Excise Commissioners

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• Commissioners of Customs and Excise v Redrow Group Plc
• British Railways Board v Coustoms and Excise Commissioners
• Tesco Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Commissioners of Customs and Excise v Liverpool Institute for Performing Arts
• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Banbury Visionplus Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Value Added Tax (Input Tax) (Specified Supplies) Order 1999

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• Value Added Tax Regulations 1995
• Value Added Tax (Place of Supply of Services) Order 1992
• Companies Act 1985 - Articles : S-395
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-26
• Value Added Tax Act 1994 - Articles : S-1

REPORTED OPINION OF in

• [2006] 855 TJ 4
• [2006] 150 SJ 1293
• 2006 103 LG 39 34

[See more]

• [2006] BTC 5808
• [2007] BVC 3
• [2006] 855 TJ 4

CITED in

• Mercedes-Benz Financial Services UK Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Mercedes-Benz Financial Services UK Ltd

DISTINGUISHED in

• Ing Intermediate Holdings Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Robert Gordon's College v Commissioners of Customs and Excise
• R (Cardiff City Council) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Redrow Group Plc
• Tesco Plc v Commissioners of Customs and Excise



See all quotations

• British Railways Board v Coustoms and Excise Commissioners
• National Westminster Bank Plc v Spectrum Plus Ltd and Others
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Trinity Mirror Plc (formerly Mirror Group Newspapers Ltd) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Liverpool Institute for Performing Arts
• Edwards (Inspector of Taxes) v Bairstow
• Banbury Visionplus Ltd v HM Revenue and Customs
• Street v Mountford
• Commissioners of Customs and Excise v Oliver
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Commissioners of Customs and Excise v Telemed Ltd
• Tesco Plc v Commissioners of Customs and Excise
• Victoria and Albert Museum v Commissioners of Customs and Excise
• British Railways Board v Customs and Excise Commissioners
• Value Added Tax Act 1994
• Companies Act 1985
• Value Added Tax Regulations 1995
• Surrey Heartlands National Health Service Trust (Transfer of Trust Property) Order 1995
• Value Added Tax (Input Tax) (Specified Supplies) Order 1999
• Value Added Tax (Place of Supply of Services) Order 1992
• Lex Service Plc v Commissioners of Customs and Excise
• West Bromwich Building Society v Wilkinson and another
• Commissioners of Customs & Excise v First National Bank of Chicago.
• RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise.
• Gunter Berkholz v Finanzamt Hamburg-Mitte-Altstadt.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• ARO Lease BV contra Inspecteur van de Belastingdienst Grote Ondernemingen te Amsterdam.
• BLP Group plc v Commissioners of Customs & Excise.
• Kretztechnik AG v Finanzamt Linz.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.