Revenue and Customs Commissioners v Newey (t/a Ocean Finance)

Core Citations

CONSIDERS

• Patrick Degorce v The Commissioners for HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow

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• University of Huddersfield Higher Education Corporation v Revenue and Customs Commissioners
• WHA Ltd v HM Revenue and Customs
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-8
• Value Added Tax Act 1994
• Consumer Credit Act 1974

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• Value Added Tax Act 1994 - Articles : S-4
• European Communities Act 1972 - Articles : S-2

REPORTED OPINION OF in

• [2018] STC 1054
• [2018] BVC 19

CONSIDERED in

• Shirley Ridley v HB Kirtley t/a Queen's Court Business Centre
• Shirley Ridley v HB Kirtley t/a Queen's Court Business Centre

REFERRED in

• Kickabout Productions Ltd v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd

This document cites

• University of Huddersfield Higher Education Corporation v Revenue and Customs Commissioners
• WHA Ltd v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow
• Revenue and Customs Commissioners v Newey (t/a Ocean Finance)
• Value Added Tax Act 1994



See all quotations

• European Communities Act 1972
• Tribunals, Courts and Enforcement Act 2007
• Consumer Credit Act 1974
• Cheshire and Merseyside (County Boundaries) Order 1992
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• BLP Group plc v Commissioners of Customs & Excise.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Patrick Degorce v The Commissioners for HM Revenue and Customs
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment