Spectrum Community Health CIC v R & C Commissioners [2024] UKUT 162 (TCC);

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : SCH-9
• Corporation Tax Act 2009

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• WHA Ltd v HM Revenue and Customs

[See more]

• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Beynon and Partners v Commissioners of Customs and Excise
• The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
• Gambro Hospital Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2024] BVC 509

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Value Added Tax Act 1994
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Beynon and Partners v Commissioners of Customs and Excise
• WHA Ltd v HM Revenue and Customs



See all quotations

• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Stadion Amsterdam CV v Staatssecretaris van Financiën.
• Finanzamt Dortmund-West v Klinikum Dortmund gGmbH.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Frenetikexito – Unipessoal Lda v Autoridade Tributária e Aduaneira.
• The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP