Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-8
• Finance Act 1972
• Finance Act 1972 - Articles : S-12

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• Finance Act 1972 - Articles : SCH-4
• Offences Against the Person Act 1861
• Finance Act 2009
• Finance Act 2011

REFERS TO

• Sub One Ltd (t/a Subway) ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Revenue and Customs Comrs v Rank Group Plc
• The Longford

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• Expert Witness Institute v Commissioners of Customs and Excise

CITES

• Victor Chandler International v Commissioners of Customs and Excise and Another
• R v Ireland; R v Burstow
• Fitzpatrick v Sterling Housing Association Ltd

APPLIES

• Kleinwort Benson Ltd v Lincoln City Council
• R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant

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• SAE Education Ltd v Revenue and Customs Commissioners
• Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners; Test Claimants in the Franked Investment Income Group Litigation and Others v Revenue and Customs Commissioners

REFERRED in

• Customs and Excise Commissioners v Devon Waste Management Ltd and other companies; Customs and Excise Commissioners v Biffa Waste Services Ltd

REPORTED OPINION OF in

• [2021] 2 All ER 1276
• [2021] STC 273
• [2021] BVC 2

AFFIRMED in

• Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd

CONSIDERED in

• Darya Belsner v Cam Legal Services Ltd

CITED in

• Darya Belsner v Cam Legal Services Ltd