R (Software Solutions Partners Ltd) v R & C Commissioners

Core Citations

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• F & I Services Ltd v Commissioners of Customs and Excise
• Rowland v Environment Agency

[See more]

• R (Reprotech (Pebsham) Ltd) v East Sussex County Council

REFERS TO

• R (Burkett) v Hammersmith and Fulham London Borough Council (No 1)
• Thornton v Shoe Lane Parking Ltd

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-75

REPORTED OPINION OF in

• [2007] BTC 5699

CITED in

• R Aozora Gmac Investment Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Thornton v Shoe Lane Parking Ltd
• R (Burkett) v Hammersmith and Fulham London Borough Council (No 1)
• F & I Services Ltd v Commissioners of Customs and Excise
• Rowland v Environment Agency
• R (Reprotech (Pebsham) Ltd) v East Sussex County Council



See all quotations

• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Value Added Tax Act 1994
• Directive 2000/31/EC of the European Parliament and of the Council of 8 June 2000 on certain legal aspects of information society services, in particular electronic commerce, in the Internal Market ('Directive on electronic commerce')