Revenue and Customs Commissioners v GMAC UK Plc

Core Citations

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-22
• Value Added Tax Regulations 1995
• Finance Act 1997 - Articles : S-39

[See more]

• Value Added Tax Act 1994 - Articles : S-80
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Revenue and Customs Commissioners v The Rank Group Plc

REFERS TO

• Robert Gordon's College v Commissioners of Customs and Excise
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Sunningdale Golf Club

[See more]

• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Commissioners of Customs and Excise v General Motors Acceptance Corporation (UK) Plc

CITES

• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• ICI Plc v Colmer (Inspector of Taxes) (No 2)

REPORTED OPINION OF in

• [2012] BVC 1804

CITED in

• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners

CONSIDERED in

• Iveco Ltd v The Commissioners for HM Revenue and Customs

REFERRED in

• British Telecommunications Plc v The Commissioners for HM Revenue and Customs

This document cites

• HM Revenue and Customs v The Rank Group
• Robert Gordon's College v Commissioners of Customs and Excise
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Aluminium Industrie Vaassen B.v v Romalpa Aluminium Ltd
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97



See all quotations

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Commissioners of Customs and Excise v General Motors Acceptance Corporation (UK) Plc
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Gmac UK Plc
• Revenue and Customs Commissioners v The Rank Group Plc
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Barclays Bank Plc
• Sunningdale Golf Club
• Finance Act 1990
• Finance Act 2008
• Value Added Tax Act 1994
• Finance Act 1978
• Value Added Tax Act 1983
• Finance Act 1997
• Finance Act 1985
• Value Added Tax Regulations 1995
• The Value Added Tax (Cars) (Amendment) Order 2006
• Value Added Tax (Bad Debt Relief) Regulations 1986
• Value Added Tax (General and Bad Debt Relief) (Amendment) Regulations 1981
• Value Added Tax (Cars) Order 1992
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Gerda Kloppenburg v Finanzamt Leer.
• Rewe-Zentralfinanz eG and Rewe-Zentral AG v Landwirtschaftskammer für das Saarland.
• Hubert Huygens v Commission of the European Communities.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Commission of the European Communities v Ireland.