Red 12 Trading Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Secretary of State for the Home Department v AF

[See more]

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Mobile Export 365 Ltd v HM Revenue and Customs
• Mobilx Ltd v HM Comissioners for HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

CONSIDERS

• Finance Act 2003
• Finance Act 2003 - Articles : S-18
• Finance Act 1994 - Articles : S-77

[See more]

• Value Added Tax Act 1994
• Tribunals and Inquiries Act 1992 - Articles : S-11

CITES

• Dragon Futures Ltd v Commissioners of Customs and Excise
• R (UK Tradecorp Ltd ) v C & E Commissioners
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

[See more]

• HMRC v Livewire and Another
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• Cibc Mellon Trust Company and Others and Stolzenberg and Others/
• Commissioners of Inland Revenue v Fraser
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• R (CD) v Secretary of State for the Home Department
• Tynewydd Labour Working Men's Club and Institute Ltd v Commissioners of Customs and Excise
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs
• R (Goldsmith) v Wandsworth London Borough Council
• Secretary of State for the Home Department v AF (No 3)
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

REFERRED in

• Regent Commodities v HM Revenue and Customs
• A One Distribution (UK) Ltd v R & C Commissioners
• NG International Ltd v R & C Commissioners

[See more]

• Umaad Butt v The Commissioners for HM Revenue and Customs
• The Secretary of State for Business Innovation and Skills v William Nicolas Warry
• Parkwell Investments Ltd v Mark Wilson (as Provisional Liquidator of Parkwell Investments Ltd) and Another
• Atlantic Electronics Ltd v The Commissioners for HM Revenue and Customs
• HM Revenue & Customs v Sed Essex Ltd
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• The Secretary of State for Business, Energy and Industrial Strategy v David Ian Selby
• Bilta (UK) Ltd ((in Liquidation)) and Others v Natwest Markets Plc
• Natwest Markets Plc v Bilta (UK) Ltd ((in Liquidation)) and Others

CITED in

• Totel Distribution Ltd v Revenue and Customs Comrs
• HM Revenue and Customs v Brayfal Ltd
• E Buyer UK Ltd

[See more]

• TC03189: Phonebitz 2000 UK Ltd
• TC03052: Jim Toner & Ciaran Doherty t/a The Soft Drinks Company
• The Secretary of State for Business, Energy and Industrial Strategy v Andrew Scott Rosenblatt
• TC03099: 3G Mobile Phones Ltd
• TC03388: Advent Worldwide Distribution Ltd ((in Administration))
• TC03294: Outkey Trading Ltd
• TC03356: D D R Distributions Ltd
• Megtian Ltd ((in Administration)) v HM Revenue and Customs
• R Totel Ltd v The First-Tier Tribunal (Tax Chamber) and the Commissioners for HM Revenue and Customs

CONSIDERED in

• The Official Receiver v Mr Andrew Anthony Kelly
• Natwest Markets Plc v Bilta (UK) Ltd ((in Liquidation)) and Others
• The Secretary of State for Business, Energy and Industrial Strategy v David Ian Selby

REPORTED OPINION OF in

• [2010] Lloyd's Rep FC 145
• [2010] STC 589
• [2010] BVC 166

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Mobile Export 365 Ltd v HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• R (CD) v Secretary of State for the Home Department
• Cibc Mellon Trust Company and Others and Stolzenberg and Others/



See all quotations

• Secretary of State for the Home Department v AF
• R (Goldsmith) v Wandsworth London Borough Council
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs
• R (UK Tradecorp Ltd ) v C & E Commissioners
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• HMRC v Livewire and Another
• Edwards (Inspector of Taxes) v Bairstow
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• Mobilx Ltd v HM Comissioners for HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Mobile Export/Shelford IT Ltd v HM Revenue and Customs
• R v The Mayor and Burgesses of Nottingham
• R (Just Fabulous (UK) Ltd) v R & C Commissioners
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• HMRC v Livewire and Another
• Dragon Futures Ltd v Commissioners of Customs and Excise
• Mobilx Ltd ((in Administration)) v HM Revenue and Customs
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Tynewydd Labour Working Men's Club and Institute Ltd v Commissioners of Customs and Excise
• Commissioners of Inland Revenue v Fraser
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Finance Act 2003
• Secretary of State for the Home Department v AF (No 3)
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• BLP Group plc v Commissioners of Customs & Excise.
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.