Sita UK Ltd v Greater Manchester Waste Disposal Authority

Core Citations

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CONSIDERS

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs

[See more]

CONSIDERS

• Finance Act 1995
• Finance Act 2004
• Finance Act 1998

[See more]

• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• Haward and Others v Fawcetts (A Firm) and Another
• Swain v Hillman
• Risk Management Partners Ltd v Brent London Borough Council (No 1)
• Finance Act 2004 - Articles : S-326
• Finance Act 2004 - Articles : SCH-42
• Income and Corporation Taxes Act 1988 - Articles : S-209
• Income and Corporation Taxes Act 1988 - Articles : S-254
• Income and Corporation Taxes Act 1988 - Articles : S-14
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Income and Corporation Taxes Act 1988 - Articles : S-808A
• Finance (No. 2) Act 1992 - Articles : S-52
• Finance Act 1995 - Articles : S-1
• Income and Corporation Taxes Act 1988 - Articles : S-212
• Income and Corporation Taxes Act 1988 - Articles : SCH-28AA
• Finance Act 2004 - Articles : S-34
• Finance Act 1998
• Public Services Contracts Regulations 1993
• Income and Corporation Taxes Act 1988
• Limitation Act 1980 - Articles : S-14A

REFERS TO

• Marks & Spencer Plc v Halsey (Case C-446/03)

RESUELVE RECURSO

• Sita UK Ltd v Greater Manchester Waste Disposal Authority

AFFIRMS

• Sita UK Ltd v Greater Manchester Waste Disposal Authority

CITES

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)

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• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Cadbury Schweppes Plc v Commissioners of Inland Revenue
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;

REPORTED OPINION OF in

• 2011 108 LSG 10 22
• [2012] PTSR 645
• [2011] All ER D 212 Feb

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• [2011] TCLR 3
• [2011] STC 738
• [2011] LGR 419
• [2011] 134 Con LR 1

CITED in

• Corelogic Ltd v Bristol City Council
• Turning Point Limted v Norfolk County Council
• Medicure Ltd v The Minister for the Cabinet Office

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• Mears Ltd v Leeds City Council
• Mulvenna and Smith v Secretary of State for Communities and Local Government Equality and Human Rights Commission (Intervener)
• ROL Testing Limited v Northern Ireland Water
• Littlewoods Ltd and Others v HM Revenue and Customs
• Travis Perkins Trading Company Ltd v Caerphilly County Borough Council
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]

CONSIDERED in

• Matrix-SCM Ltd v London Borough of Newham
• Mailboxes Unlimited Ltd v Minister for the Cabinet Office
• D&g Cars Ltd (Appellant/Claimant) v Essex Police Authority (Respondent Defendant)

[See more]

• Mermec UK Ltd v Network Rail Infrastructure Ltd
• Henry Brothers (Magherafelt) Ltd, FB McKee & Co Ltd and Desmond Scott and Philip Ewing Trading as Woodvale Construction Company Ltd v Department of Education for Northern Ireland
• Bromcom Computers Plc v United Learning Trust
• Riverside Truck Rental Limted v Lancashire County Council
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs
• Bechtel Ltd v High Speed Two (HS2) Ltd
• Shane Michael Holmes v The Law Society of Jersey
• Lancashire County Council v Brookhouse Group Ltd

NOT APPLIED in

• R Georgiou v London Borough of Enfield

REFERRED in

• Access for Living v London Borough of Lewisham
• Montpellier Estates Ltd v Leeds City Council
• Whitstable Society v Canterbury City Council

[See more]

• Siemens Mobility Ltd v High Speed Two (HS2) Ltd
• Siemens Mobility Ltd v High Speed Two (HS2) Ltd
• Excession Technologies Ltd v Police Digital Service
• Community R4C Ltd v Gloucestershire County Council

APPLIED in

• Corelogic Ltd v Bristol City Council
• Exel Europe Ltd v University Hospitals Coventry and Warwickshire NHS Trust
• Camelot UK Lotteries Ltd v The Gambling Commission

This document cites

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• Swain v Hillman
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Sita UK Ltd v Greater Manchester Waste Disposal Authority



See all quotations

• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Cadbury Schweppes Plc v Commissioners of Inland Revenue
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Marks & Spencer Plc v Halsey (Case C-446/03)
• Test Claimants in Thin Cap Group Litigation v R & C Commissioners
• Haward and Others v Fawcetts (A Firm) and Another
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Finance Act 2004
• Income and Corporation Taxes Act 1988
• Finance Act 1995
• Limitation Act 1980
• Finance Act 1998
• The Public Contracts Regulations 2006
• Public Services Contracts Regulations 1993
• Civil Procedure Rules 1998
• Risk Management Partners Ltd v Brent London Borough Council (No 1)
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• Société de Gestion Industrielle (SGI) v Belgian State.
• Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
• Alcatel Austria AG y otros, Siemens AG Österreich y Sag-Schrack Anlagentechnik AG contra Bundesministerium für Wissenschaft und Verkehr.
• Comisión de las Comunidades Europeas contra Reino de Bélgica.
• Uniplex (UK) Ltd v NHS Business Services Authority.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Petri Manninen.