Queen on the Application of Amber Communications Management Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Interim Relief)
• R (UK Tradecorp Ltd ) v C & E Commissioners
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)

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• R v Commissioners of Inland Revenue, ex parte Preston

CONSIDERS

• Value Added Tax Act 1994

This document cites

• R v Commissioners of Inland Revenue, ex parte Preston
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Interim Relief)
• Ex parte Preston (pet. all.)
• R (UK Tradecorp Ltd ) v C & E Commissioners
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)



See all quotations

• R AMBER COMMUNICATIONS MANAGEMENT Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them