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

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

REFERS TO

• Hammond Suddard Solicitors v Agrichem International Holdings Ltd
• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)

[See more]

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Farrer v Lacy, Hartland & Company
• HMRC v Livewire and Another
• Markem Corporation v Zipher Ltd

FOLLOWS

• Mobilx Ltd v HM Comissioners for HM Revenue and Customs

APPLIES

CITES

• HMRC v Livewire and Another
• Bell Electric Ltd v Aweco Appliance Systems GmbH and Company KG
• Graham v Sutton, Carden & Company

[See more]

• Dragon Futures Ltd v Commissioners of Customs and Excise
• Taylor v Pace Developments Ltd

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs

[See more]

• Tribunals and Inquiries Act 1992 - Articles : S-11
• Value Added Tax Act 1994 - Articles : S-24

DISTINGUISHES

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)

REPORTED OPINION OF in

• [2009] STC 2164
• [2009] BTC 5256
• [2009] Lloyd's Rep FC 417

[See more]

• [2009] Bus LR 513

REFERRED in

• S&I Electronics Plc v Revenue and Customs Commissioners
• Red 12 Trading Ltd v HM Revenue and Customs

CITED in

• S&I Electronics Plc v Revenue and Customs Commissioners
• Regent Commodities v HM Revenue and Customs
• Lifeline Europe Ltd v Revenue and Customs Commissioners

[See more]

• TC03189: Phonebitz 2000 UK Ltd
• N2J Ltd v HM Revenue and Customs
• TC02667: CCA Distribution Ltd ((in Administration))
• TC03388: Advent Worldwide Distribution Ltd ((in Administration))
• TC03294: Outkey Trading Ltd
• TC03356: D D R Distributions Ltd
• Red 12 Trading Ltd v HM Revenue and Customs

CONSIDERED in

• POWA (Jersey) Ltd v R & C Commissioners
• Fonecomp Ltd v The Commissioners for HM Revenue and Customs
• Geoffrey Richard Haworth v The Commissioners for HM Revenue and Customs

[See more]

• Mr John Aidiniantz (Applicant/Respondent to appeal) v The Sherlock Holmes International Society Ltd (Respondent/Appellant)

APPEAL RESOLVED in

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

AFFIRMED in

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

This document cites

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• Hammond Suddard Solicitors v Agrichem International Holdings Ltd
• Bell Electric Ltd v Aweco Appliance Systems GmbH and Company KG
• Markem Corporation v Zipher Ltd
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs
• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)



See all quotations

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• HMRC v Livewire and Another
• Edwards (Inspector of Taxes) v Bairstow
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• Mobilx Ltd v HM Comissioners for HM Revenue and Customs
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• HMRC v Livewire and Another
• Taylor v Pace Developments Ltd
• Dragon Futures Ltd v Commissioners of Customs and Excise
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Graham v Sutton, Carden & Company
• Farrer v Lacy, Hartland & Company
• Tribunals and Inquiries Act 1992
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
• 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).
• Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.
• 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.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them