Pendragon Plc and Others v The Commissioners for HM Revenue and Customs

Core Citations

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CONSIDERS

• Tesco Plc v Commissioners of Customs and Excise

RESUELVE RECURSO

• Pendragon Plc v HM Revenue and Customs

CITES

• Osmani v Camden London BC
• Helena Housing Ltd v Revenue and Customs Commissioners
• WHA Ltd v HM Revenue and Customs

[See more]

• Tesco Plc v Commissioners of Customs and Excise
• Maloba v Waltham Forest London Borough Council
• Procter & Gamble UK v HM Revenue and Customs
• Weald Leasing Ltd (2003)

COMMENTS

• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Value Added Tax (Cars) Order 1992
• Value Added Tax (Cars) (Amendment) Order 1995
• Value Added Tax (Cars) (Amendment) Order 1997

[See more]

• Value Added Tax Act 1994 - Articles : SCH-6
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : SCH-4
• Value Added Tax Act 1994 - Articles : S-5

CITED in

• Murray Group Holdings Ltd and Others v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Cooneen Watts and Stone Ltd
• Tc03058: D P A S Ltd

[See more]

• The Commissioners for HM Revenue & Customs v Cooneen Watts & Stone Ltd

REPORTED OPINION OF in

• [2014] STC 844
• [2013] BVC 414

REFERRED in

• Airtours Holidays Transport Ltd v Revenue and Customs Comrs
• Marco Trading Company Ltd v The Commissioners of HM Revenue and Customs

CONSIDERED in

• Cooneen Watts & Stone Ltd v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• Commissioners for HM Revenue and Customs v Pendragon Plc and Others

REVERSED in

• Commissioners for HM Revenue and Customs v Pendragon Plc and Others

This document cites

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• Procter & Gamble UK v HM Revenue and Customs
• Helena Housing Ltd v Revenue and Customs Commissioners
• Tesco Plc v Commissioners of Customs and Excise
• Weald Leasing Ltd (2003)
• Osmani v Camden London BC



See all quotations

• WHA Ltd v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow
• Maloba v Waltham Forest London Borough Council
• Tesco Plc v Commissioners of Customs and Excise
• RBS Leasing & Services (No. 1) Ltd;
• Value Added Tax Act 1994
• Value Added Tax (Cars) (Amendment) Order 1995
• Value Added Tax (Input Tax) Order 1992
• Value Added Tax (Cars) (Amendment) Order 1997
• Value Added Tax (Cars) Order 1992
• Value Added Tax (Special Provisions) Order 1995
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Commissioners of Customs & Excise v Mirror Group plc.
• Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques
• HMRC v Pendragon