R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Human Rights Act 1998 - Articles : S-6
• Arbitration Act 1996 - Articles : S-44
• Finance Act 1994

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• Finance Act 1994 - Articles : S-16
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-3
• Value Added Tax Act 1994 - Articles : SCH-1
• Taxes Management Act 1970
• Taxation (Cross-border Trade) Act 2018
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Willers v Joyce (No 1)
• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs

DISAPPROVES

• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)

REFERS TO

• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• R (on the application of the Governing Body of X) v Office for Standards in Education, Children's Services and Skills
• The Queen (on the application of Ingenious Construction Ltd) v The Commissioners for HM Revenue and Customs

[See more]

• Broad Idea International Ltd v Convoy Collateral Ltd (British Virgin Islands); Convoy Collateral Ltd v Cho Kwai Chee (also known as Cho Kwai Chee Roy) (British Virgin Islands)
• Thames Wines Ltd v HM Revenue & Customs
• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs
• Manhattan Systems Ltd
• Millennium Energy Trading Ltd
• The Queen (on the Application of Def Ltd) v The Commissioners for HM Revenue & Customs
• SAB Miller Africa & Asia Ltd & 2 Others v East African Breweries Ltd
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Patel v (on the application of Patel) v Secretary of State for the Home Department
• The Queen (on the application of New London College Ltd) v Secretary of State for the Home Department
• Barraclough v Brown and Others
• Commissioners of Inland Revenue v Aken
• R v Commissioners of Inland Revenue, ex parte Preston
• American Cyanamid Company v Ethicon Ltd
• Belize Alliance of Conservation Non-Governmental Organisations v Department of the Environment of Belize and another
• Re Vandervell's Trusts (no. 1)
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Guaranty Trust Company of New York v Hannay & Company
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• Fourie v Le Roux and Others
• Smith v Inner London Education Authority

REPORTED OPINION OF in

• [2022] STC 121
• [2021] BVC 20

REFERRED in

• The King on the application of Nourish Training Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• The Queen (on the Application of Def Ltd) v The Commissioners for HM Revenue & Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• R v Commissioners of Inland Revenue, ex parte Preston
• ABC Ltd (First Appellant) X Ltd & Y Ltd (Second and Third Appellants) v The Commissioners for HM Revenue and Customs



See all quotations

• American Cyanamid Company v Ethicon Ltd
• CC&C Ltd v HM Commissioners of Revenue & Customs
• Thames Wines Ltd v HM Revenue & Customs
• Commissioners of Inland Revenue v Aken
• Patel v (on the application of Patel) v Secretary of State for the Home Department
• Fourie v Le Roux and Others
• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)
• Barraclough v Brown and Others
• The Queen (on the application of New London College Ltd) v Secretary of State for the Home Department
• R (Medical Justice) v Secretary of State for the Home Department
• Jain v Trent Strategic Health Authority
• SAB Miller Africa & Asia Ltd & 2 Others v East African Breweries Ltd
• R Tidechain Ltd v Commissioners for HM Revenue and Customs
• Belize Alliance of Conservation Non-Governmental Organisations v Department of the Environment of Belize and another
• OWD Ltd (t/a Birmingham Cash and Carry) and Another v Revenue and Customs
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Millennium Energy Trading Ltd
• Smith v Inner London Education Authority
• Sierbien v Westminster City Council
• Manhattan Systems Ltd
• Re Vandervell's Trusts (no. 1)
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)
• Guaranty Trust Company of New York v Hannay & Company
• Value Added Tax Act 1994
• Finance Act 1994
• Taxes Management Act 1970
• Arbitration Act 1996
• Taxation (Cross-border Trade) Act 2018
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Warehousekeepers and Owners of Warehoused Goods Regulations 1999