Metropolitan International Schools Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1983
• Value Added Tax Act 1994
• Value Added Tax Act 1994

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• Value Added Tax Act 1994 - Articles : S-83
• Value Added Tax Act 1994 - Articles : S-84
• Value Added Tax Act 1983
• Finance Act 1972
• Value Added Tax (Works of Art, Antiques and Scientific Collections) Order 1972

REFERS TO

• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)
• Aspin v Estill (Inspector of Taxes)
• Oxfam v HM Revenue and Customs

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• College of Estate Management v Revenue and Customs Commissioners

CITES

• Revenue and Customs Commissioners v Noor
• Commissioners of Customs and Excise v Arnold

DISTINGUISHES

• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

REPORTED OPINION OF in

• [2019] STC 632
• [2019] 2 All ER 907
• [2019] 1 WLR 5473

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• [2019] BVC 8

REFERRED in

• Kenny Lee v The Revenue Commissioners

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)
• Oxfam v HM Revenue and Customs
• Revenue and Customs Commissioners v Metropolitan International Schools Ltd



See all quotations

• Aspin v Estill (Inspector of Taxes)
• Metropolitan International Schools
• Commissioners of Customs and Excise v National Westminster Bank Plc
• Revenue and Customs Commissioners v Noor
• Commissioners of Customs and Excise v Arnold
• Aspin v Estill
• Christopher Gibbs Ltd
• Value Added Tax Act 1994
• Finance Act 1972
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax Act 1983
• College of Estate Management v Revenue and Customs Commissioners