Revenue and Customs Commissioners v Esporta Ltd

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-5

REFERS TO

• Reed Employment Ltd v HM Revenue and Customs
• A1 Lofts Ltd v HM Revenue and Customs
• Tesco Plc v Commissioners of Customs and Excise

CITES

• Commissioners of Customs and Excise v Reed Personnel Services Ltd

REPORTED OPINION OF in

• [2013] STC 2139
• [2013] BVC 1663

This document cites

• Tesco Plc v Commissioners of Customs and Excise
• Tesco Plc v Commissioners of Customs and Excise
• A1 Lofts Ltd v HM Revenue and Customs
• Reed Employment Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Reed Personnel Services Ltd



See all quotations

• Esporta Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Kennemer Golf & Country Club v Staatssecretaris van Financiën.