R (Elite Mobile Plc) v Commissioners of Customs and Excise

Core Citations

CONSIDERS

REFERS TO

• R (UK Tradecorp Ltd ) v C & E Commissioners

CONSIDERS

• Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998
• Finance Act 1996 - Articles : S-197
• Value Added Tax Act 1994 - Articles : S-78

[See more]

• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-81
• Value Added Tax Act 1994 - Articles : S-79
• Value Added Tax Act 1994 - Articles : SCH-11

REPORTED OPINION OF in

• [2005] BTC 5113
• [2005] BVC 144

APPLIED in

• HM Revenue and Customs v Royal Society for the Prevention of Cruelty to Animals and another

CITED in

• Mr Richard Allen v HM Treasury
• Littlewoods Ltd and Others v HM Revenue and Customs

CONSIDERED in

• HM Revenue and Customs v RSPCA

REFERRED in

• R MOBILE EXPORT 365 Ltd v COMMISSIONERS of HM Revenue and Customs

This document cites

• R (UK Tradecorp Ltd ) v C & E Commissioners
• Judgments Act 1838
• Value Added Tax Act 1994
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1996



See all quotations

• Air Passenger Duty and Other Indirect Taxes (Interest Rate) Regulations 1998
• Secretary of State for Trade and Industry v Frid
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.