Nationwide Controlled Parking Systems Ltd v Revenue Commissioners

Core Citations

CONSIDERS

• Tesco Plc v Commissioners of Customs and Excise

CONSIDERS

• Tax Credits Act 2002
• Tax Credits Act 2002
• Value-Added Tax Consolidation Act, 2010

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• Inland Fisheries Act 2010
• Road Traffic Act, 1961 - Articles : S-101
• Value-Added Tax Act, 1972
• State Airports Act, 2004 - Articles : S-15
• VEHICLE CLAMPING ACT 2015
• Alamo Housing Co-operative Ltd v Meredith

REFERS TO

• Arthur and Another v Anker
• Manchester Airport Plc v Dutton and Others (Defendants/Applicants)
• Countryside Residential (North Thames) Ltd v Tugwell

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• Vine v Waltham Forest London Borough Council
• Crosby against Wadsworth
• Mac Carthaigh v Cablelink Ltd
• Hall and Others v Mayor of London (on Behalf of the Greater London Authority)
• Inland Fisheries Ireland v O'Baoill
• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs
• Wakefield College v The Commissioners for HM Revenue and Customs
• Cavendish Square Holding BV v Talal El Makdessi; ParkingEye Ltd v Beavis
• Mara v Hummingbird Ltd
• Monsanto Plc v 1. Rowan Tilly and Others
• Ó Culacháin v Mcmullan Brothers Ltd

CITES

• Gannon v Walsh
• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs
• Tesco Plc v Commissioners of Customs and Excise

AFFIRMS

• Nationwide Controlled Parking Systems Ltd v Revenue Commisioners

REPORTED OPINION OF in

• ITR2020-ITR-300
• [2021] 5 JIC 2103

This document cites

• Manchester Airport Plc v Dutton and Others (Defendants/Applicants)
• Alamo Housing Co-operative Ltd v Meredith
• Hall and Others v Mayor of London (on Behalf of the Greater London Authority)
• Arthur and Another v Anker
• Mara v Hummingbird Ltd



See all quotations

• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs
• Inland Fisheries Ireland v O'Baoill
• Vine v Waltham Forest London Borough Council
• Tesco Plc v Commissioners of Customs and Excise
• Ó Culacháin v Mcmullan Brothers Ltd
• Gannon v Walsh
• Crosby against Wadsworth
• Mac Carthaigh v Cablelink Ltd
• Countryside Residential (North Thames) Ltd v Tugwell
• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs
• Tesco Plc v Commissioners of Customs and Excise
• Tax Credits Act 2002
• Cavendish Square Holding BV v Talal El Makdessi; ParkingEye Ltd v Beavis
• Town & County Factors Ltd v Commissioners of Customs & Excise.
• Nationwide Controlled Parking Systems Ltd v Revenue Commisioners
• Wakefield College v The Commissioners for HM Revenue and Customs
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Road Traffic Act, 1961
• Taxes Consolidation Act, 1997