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

Core Citations

CITES

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• West Bromwich Building Society v Wilkinson and another
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

[See more]

• Tesco Plc v Commissioners of Customs and Excise
• MBNA Europe Bank Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v General Motors Acceptance Corporation (UK) Plc
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2014] STC 2558
• [2014] BVC 515

REFERRED in

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

This document cites

• MBNA Europe Bank Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Tesco Plc v Commissioners of Customs and Excise
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Commissioners of Customs and Excise v General Motors Acceptance Corporation (UK) Plc
• Mercedes-Benz Financial Services UK Ltd
• General Motors Acceptance Corporation (UK) Plc
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Consumer Credit Act 1974
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• West Bromwich Building Society v Wilkinson and another
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• Wiener S.I. GmbH contra Hauptzollamt Emmerich.
• Aktiebolaget NN v Skatteverket.
• Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Auto Lease Holland BV v Bundesamt für Finanzen.
• Commissioners of Customs & Excise v Mirror Group plc.
• Dixons Retail plc v Commissioners for Her Majesty's Revenue and Customs.
• Regulation (EC) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards