Pendragon Plc v HM Revenue and Customs

Core Citations

REFERS TO

• HM Revenue and Customs v The Atrium Club Ltd

CITES

• WHA Ltd v HM Revenue and Customs
• Halifax Plc v Commissioners of Customs and Excise (Input Tax on Building Works) (No.2)
• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs

[See more]

• Procter & Gamble UK v HM Revenue and Customs
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94

REPORTED OPINION OF in

• [2012] BVC 1644

APPEAL RESOLVED in

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

CONSIDERED in

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

REFERRED in

• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)

This document cites

• HM Revenue and Customs v The Atrium Club Ltd
• Procter & Gamble UK v HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs
• Lower Mill Estate Ltd v R & C Commissioners
• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs



See all quotations

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Halifax Plc v Commissioners of Customs and Excise (Input Tax on Building Works) (No.2)
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax (Cars) (Amendment) Order 1995
• Value Added Tax (Input Tax) Order 1992
• 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.
• Jyske Finans A/S v Skatteministeriet.
• Direktsia "Obzhalvane i upravlenie na izpalnenieto"- Varna v Auto Nikolovi OOD.
• General Milk Products GmbH contra Hauptzollamt Hamburg-Jonas.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• BLP Group plc v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas.
• Förvaltnings AB Stenholmen v Riksskatteverket.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Peter Cremer v Bundesanstalt für landwirtschaftliche Marktordnung.
• 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