R Totel Ltd v The First-Tier Tribunal (Tax Chamber) and the Commissioners for HM Revenue and Customs

Core Citations

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CONSIDERS

• R (Cart) v Upper Tribunal (Public Law Project and another intervening)
• R (BAPIO Action Ltd) v Secretary of State for the Home Department
• R v Chief Constable of Sussex, ex parte International Trader's Ferry Ltd (pet. all.)

[See more]

• O'Brien v HM Revenue and Customs
• R v Secretary of State for the Home Department, ex parte Simms
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

CONSIDERS

• Finance Act 1972
• R (BAPIO Action Ltd) v Secretary of State for the Home Department
• R v Secretary of State for Social Security, ex parte Joint Council for the Welfare of Immigrants ; R v Secretary of State for Social Security, ex parte B

[See more]

• R v Secretary of State for the Home Department, ex parte Simms
• Value Added Tax Act 1994 - Articles : S-84
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-11
• Human Rights Act 1998 - Articles : SCH-1
• Finance Act 2008 - Articles : S-124
• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
• Tribunals, Courts and Enforcement Act 2007 - Articles : S-12
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-73
• Tribunals and Inquiries Act 1992 - Articles : S-11
• Social Security Contributions and Benefits Act 1992
• Finance Act 2008
• Human Rights Act 1998

REFERS TO

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• R v Minister of Agriculture Fisheries and Food, ex parte Roberts and Another ; R v Same, ex parte Royal Society for the Prevention of Cruelty to Animals

DOES NOT APPLY

CITES

• R v Secretary of State for the Home Department, ex parte Pierson
• O'Brien v HM Revenue and Customs

[See more]

• R v Chief Constable of Sussex, ex parte International Traders' Ferry Ltd
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Don Pasquale (A Firm) v Commissioners of Customs and Excise
• Red 12 Trading Ltd v HM Revenue and Customs
• Buyco Ltd; Sellco Ltd
• R v Lord Chancellor, ex parte Witham
• Edwards (Inspector of Taxes) v Bairstow
• R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• R (on the Application of Cart) v Upper Tribunal [Sup Ct]

REPORTED OPINION OF in

• [2011] BVC 211
• [2011] STC 1485
• [2012] 2 WLR 435

[See more]

• [2012] QB 358

CONSIDERED in

• APVCO 19 Ltd and Others v HM Treasury and Another
• R (on the application of St Matthews (West) Ltd and Others) v HM Treasury and Another

APPEAL RESOLVED in

• R (ToTel Ltd) v First-tier Tribunal (Tax Chamber)

REVERSED in

• R (ToTel Ltd) v First-tier Tribunal (Tax Chamber)

REFERRED in

• Rowe and Others v Revenue & Customs Commissioners

CITED in

• Walapu v Revenue and Customs Commissioners

This document cites

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• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales - Article 6
• Red 12 Trading Ltd v HM Revenue and Customs
• R v Chief Constable of Sussex, ex parte International Traders' Ferry Ltd
• R (BAPIO Action Ltd) v Secretary of State for the Home Department
• R v Chief Constable of Sussex, ex parte International Trader's Ferry Ltd (pet. all.)



See all quotations

• R v Secretary of State for the Home Department, ex parte Pierson
• R v Secretary of State for Social Security, ex parte Joint Council for the Welfare of Immigrants ; R v Secretary of State for Social Security, ex parte B
• R v Secretary of State for the Home Department, ex parte Simms
• O'Brien v HM Revenue and Customs
• R v Secretary of State for the Home Department, ex parte Pierson
• R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions
• R v Secretary of State for the Home Department, ex parte Simms
• Don Pasquale (A Firm) v Commissioners of Customs and Excise
• O'Brien v HM Revenue and Customs
• R (BAPIO Action Ltd) v Secretary of State for the Home Department
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• R (Cart) v Upper Tribunal (Public Law Project and another intervening)
• Edwards (Inspector of Taxes) v Bairstow
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Ali and Another (t/a Shapla Tandoori Restaurant) and Others
• R v Lord Chancellor, ex parte Witham
• Buyco Ltd; Sellco Ltd
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• R v Minister of Agriculture Fisheries and Food, ex parte Roberts and Another ; R v Same, ex parte Royal Society for the Prevention of Cruelty to Animals
• Finance Act 2008
• Tribunals and Inquiries Act 1992
• Social Security Contributions and Benefits Act 1992
• Value Added Tax Act 1994
• Finance Act 1972
• Tribunals, Courts and Enforcement Act 2007
• The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
• R (on the Application of Cart) v Upper Tribunal [Sup Ct]
• Kofisa Italia Srl v Ministero delle Finanze, Servizio della Riscossione dei Tributi - Concessione Provincia di Genova - San Paolo Riscossioni Genova SpA.