Praesto Consulting UK Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-24
• Value Added Tax Regulations 1995

REFERS TO

• Revenue and Customs Commissioners v Praesto Consulting UK Ltd
• WHA Ltd v HM Revenue and Customs

CITES

• Vector Corporation v Glatt Air Techniques Ltd
• Bank of Credit and Commerce International (Overseas) Ltd v Akindele

APPLIES

• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2019] STC 724
• [2019] BVC 12

This document cites

• Bank of Credit and Commerce International (Overseas) Ltd v Akindele
• Vector Corporation v Glatt Air Techniques Ltd
• Revenue and Customs Commissioners v Praesto Consulting UK Ltd
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995



See all quotations

• WHA Ltd v HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Town & County Factors Ltd v Commissioners of Customs & Excise.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Auto Lease Holland BV v Bundesamt für Finanzen.
• Commissioners of Customs and Excise v DFDS A/S.