Paymex Ltd v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• [2011] TC 01210

CONSIDERED in

• Owen Oyston v David Rubin

This document cites

• Commissioners of Customs and Excise v BAA Plc; Institute of Directors v Commissioners of Customs and Excise
• HBOS Plc v HM Revenue and Customs
• Commissioners of Customs and Excise v Civil Service Motoring Association
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v FDR Ltd



See all quotations

• Insolvency Act 1986
• Value Added Tax Act 1994
• The Insolvency Practitioners Regulations 2005
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs.
• Werner Haderer v Finanzamt Wilmersdorf.
• Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda.
• Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc.
• Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.
• Town & County Factors Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise v CSC Financial Services Ltd.
• Aktiebolaget NN v Skatteverket.
• RLRE Tellmer Property sro v Finanční ředitelství v Ústí nad Labem.
• Commission of the European Communities v Kingdom of the Netherlands.
• Don Bosco Onroerend Goed BV v Staatssecretaris van Financiën.
• Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket.
• Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Volker Ludwig v Finanzamt Luckenwalde.