Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-30
• Value Added Tax Act 1994 - Articles : SCH-8

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• Human Fertilisation and Embryology, Act 1990
• Children Act 1989 - Articles : S-1
• Value Added Tax Act 1983
• Betting and Gaming Duties Act 1981
• Limitation Act 1980
• Matrimonial Causes Act 1973
• Matrimonial Causes Act 1973 - Articles : S-1
• Finance Act 1972
• Finance Act 1972 - Articles : S-12
• Finance Act 1972 - Articles : SCH-4
• Divorce Reform Act 1969
• Abortion Act 1967
• Guardianship of Infants Act 1925 - Articles : S-1
• Offences Against the Person Act 1861
• Offences Against the Person Act 1861 - Articles : S-20
• Offences Against the Person Act 1861 - Articles : S-31
• European Union (Withdrawal) Act 2018
• European Union (Withdrawal Agreement) Act 2020
• The Value Added Tax (Extension of Zero-Rating to Electronically Supplied Books etc.) (Coronavirus) Order 2020
• Value Added Tax Act 1994
• European Union (Withdrawal) Act 2018
• Value Added Tax Act 1983
• Abortion Act 1967
• Offences Against the Person Act 1861
• Human Fertilisation and Embryology, Act 1990
• Divorce Reform Act 1969
• Limitation Act 1980
• Finance Act 1972
• Matrimonial Causes Act 1973
• Betting and Gaming Duties Act 1981

REFERS TO

• R v G; R v R
• Re McFarland
• News Corporation UK & Ireland Ltd v R & C Commissioners

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• R (on the application of O (a minor, by her litigation friend AO)) v Secretary of State for the Home Department
• 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
• Rittson-Thomas and Others v Oxfordshire County Council
• Uber BV and Others v Aslam and Others
• The Longford
• R v Munks
• Taylor v Goodwin
• Williams v Ellis
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant
• Harrier LLC
• Victor Chandler International v Commissioners of Customs and Excise and Another
• Oakley v Birmingham City Council
• R v Ireland; R v Burstow
• Fitzpatrick v Sterling Housing Association Ltd
• Commissioner of Inland Revenue v Hang Seng Bank Ltd
• Kleinwort Benson Ltd v Lincoln City Council
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Simpson v Teignmouth and Shaldon Bridge Company
• R (on the application of ZYN) v Walsall Metropolitan Borough Council
• Tini Owens v Hugh John Owens
• News Corporation UK & Ireland Ltd
• Owens v Owens

APPLIES

• R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
• SAE Education Ltd v Revenue and Customs Commissioners

AFFIRMS

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

CONSIDERED in

• Attorney General v Shannon Tyreck Rolle and 4 others
• Comptroller — General of Patents, Designs and Trade Marks v Emotional Perception AI Ltd
• Vanderstock v Victoria

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• Lipton and another v BA Cityflyer Ltd
• Attorney-General (Tas) v Casimaty

CITED in

• Attorney General v Shannon Tyreck Rolle and 4 others

REPORTED OPINION OF in

• [2024] AC 89
• [2023] 3 All ER 447
• [2023] STC 446

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• [2024] AC 89
• [2023] 2 WLR 513

REFERRED in

• Charlotte Victoria Hassam v Yoann Samuel Rabot

This document cites

• Owens v Owens
• SAE Education Ltd v Revenue and Customs Commissioners
• R v Secretary of State for Health ex parte Quintavalle (on behalf of Pro-Life Alliance)
• R (on the application of ZYN) v Walsall Metropolitan Borough Council
• Oakley v Birmingham City Council



See all quotations

• Fitzpatrick v Sterling Housing Association Ltd
• R v Ireland; R v Burstow
• Tini Owens v Hugh John Owens
• The Royal College of Nursing of the United Kingdom (Plaintiff v The Department of Health and Social Security (Defendant
• Kleinwort Benson Ltd v Lincoln City Council
• R v Munks
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• The Longford
• Simpson v Teignmouth and Shaldon Bridge Company
• News Corporation UK & Ireland Ltd
• Victor Chandler International v Commissioners of Customs and Excise and Another
• Harrier LLC
• Commissioner of Inland Revenue v Hang Seng Bank Ltd
• Taylor v Goodwin
• Williams v Ellis
• Betting and Gaming Duties Act 1981
• European Union (Withdrawal) Act 2018
• Human Fertilisation and Embryology, Act 1990
• Guardianship of Infants Act 1925
• Value Added Tax Act 1994
• Finance Act 1972
• Matrimonial Causes Act 1973
• Offences Against the Person Act 1861
• Children Act 1989
• Divorce Reform Act 1969
• Abortion Act 1967
• Limitation Act 1980
• Value Added Tax Act 1983
• Re McFarland
• R v G; R v R