Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

Core Citations

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CONSIDERS

• Evans v Motor Insurers Bureau; White v White

[See more]

REFERS TO

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Red 12 Trading Ltd v HM Revenue and Customs

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-1
• Value Added Tax Act 1994 - Articles : S-55
• Value Added Tax Act 1994

[See more]

• Value Added Tax Act 1994 - Articles : SCH-11

RESUELVE RECURSO

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

APPLIES

• HMRC v Livewire and Another

AFFIRMS

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

CITES

• Manifest Shipping Company Ltd v Uni-Polaris Shipping Company Ltd (Star Sea)
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs

[See more]

• White v White
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Manifest Shipping Company Ltd v Uni-Polaris Shipping Company Ltd (Star Sea)
• HM Revenue and Customs v Total Network SL
• HMRC v Livewire and Another
• White v White
• HM Revenue and Customs v Total Network SL
• HM Revenue and Customs v IDT Card Services Ireland Ltd

CITED in

• Else Refining and Recycling Ltd v Revenue and Customs Commissioners
• E Buyer UK Ltd
• Earthshine Ltd v Revenue and Customs Comrs

[See more]

• Annova Ltd v Revenue and Customs Commissioners
• Lifeline Europe Ltd v Revenue and Customs Commissioners
• Autogas (Europe) Ltd ((in Liquidation)) v Thomas Tadeus Ochocki
• TC03528: GSM Intertrade Ltd
• TC03380: Tricor Plc (formerly PNC Telecom Plc)
• Enta Technologies Ltd v Revenue and Customs Commissioners
• Davis & Dann Ltd and Another v Revenue and Customs Commissioners
• TC03453: Fairford Group Ltd Plc ((in Liquidation))
• N2J Ltd v HM Revenue and Customs
• TC03052: Jim Toner & Ciaran Doherty t/a The Soft Drinks Company
• The Secretary of State for Business, Energy and Industrial Strategy v Andrew Scott Rosenblatt
• TC01798: Fonecomp Ltd
• TC03099: 3G Mobile Phones Ltd
• TC03388: Advent Worldwide Distribution Ltd ((in Administration))
• TC03294: Outkey Trading Ltd
• TC03356: D D R Distributions Ltd
• In The Petition A.r. Communications And Electronics Ltd For Judicial Review
• Parkwell Investments Ltd v Mark Wilson (as Provisional Liquidator of Parkwell Investments Ltd) and Another

REFERRED in

• S&I Electronics Plc v Revenue and Customs Commissioners
• My Secrets Ltd v Revenue and Customs Commissioners
• Davis & Dann Ltd (1) Precis (1080) Ltd (2) v Revenue and Customs Commissioners

[See more]

• A One Distribution (UK) Ltd v R & C Commissioners
• POWA (Jersey) Ltd v R & C Commissioners
• R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners
• HM Revenue and Customs v IA Associates Ltd
• The Official Receiver v Mr Andrew Anthony Kelly
• Masstech Ltd v HM Revenue and Customs
• Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd
• The Secretary of State for Business Innovation and Skills v William Nicolas Warry
• Red 12 Trading Ltd v HM Revenue and Customs
• Sunico A/S (a company incorporated in Denmark) and Others v The Commissioners for HM Revenue and Customs
• The Secretary of State for Business, Energy and Industrial Strategy v David Ian Selby
• Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and Others

CONSIDERED in

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

[See more]

• Umaad Butt v The Commissioners for HM Revenue and Customs
• Fonecomp Ltd v The Commissioners for HM Revenue and Customs
• Geoffrey Richard Haworth v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Citibank NA and Another
• Kevin John Hellard (as liquidator of Phoenix Tech Ltd ((in Liquidation))) v Mr Nizakat Khan
• HM Revenue & Customs v Sed Essex Ltd
• The Secretary of State for Business, Energy and Industrial Strategy v David Ian Selby

APPLIED in

• HM Revenue and Customs v Greener Solutions Ltd
• Euro Stock shop Ltd v HM Revenue and Customs
• NG International Ltd v R & C Commissioners

REPORTED OPINION OF in

• [2010] Lloyd's Rep FC 445
• [02/06/2010] TLR 2
• [2010] STC 1436

[See more]

• [2010] BVC 638

This document cites

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• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Red 12 Trading Ltd v HM Revenue and Customs
• HM Revenue and Customs v Total Network SL
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Manifest Shipping Company Ltd v Uni-Polaris Shipping Company Ltd (Star Sea)



See all quotations

• White v White
• Evans v Motor Insurers Bureau; White v White
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs
• HMRC v Livewire and Another
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• HM Revenue and Customs v Total Network SL
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• HMRC v Livewire and Another
• White v White
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Manifest Shipping Company Ltd v Uni-Polaris Shipping Company Ltd (Star Sea)
• Value Added Tax Act 1994
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• I/S Fini H v Skatteministeriet.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Magoora sp. zo. o. v Dyrektor Izby Skarbowej w Krakowie.