Mobilx Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Touchwood Services Ltd v Revenue and Customes Commissioners
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95

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• Murray v Wilson

CONSIDERS

• Finance Act 2003
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Value Added Tax Act 1994

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• Value Added Tax Act 1994 - Articles : SCH-4
• Value Added Tax Act 1983 - Articles : S-40

REFERS TO

• Commissioners of Customs and Excise v Euphony Communications Ltd

REPORTED OPINION OF in

• [2009] BTC 5241
• [2007] BVC 245
• [2007] STC 564

REVERSED in

• Total UK Ltd v HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Commissioners of Customs and Excise v Euphony Communications Ltd
• Touchwood Services Ltd v Revenue and Customes Commissioners
• Murray v Wilson



See all quotations

• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95
• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Finance Act 2003
• Commission of the European Communities v Federal Republic of Germany.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Empire Stores Ltd v Commissioners of Customs and Excise.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.