Sub One Ltd (t/a Subway) ((in Liquidation)) v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Litster v Forth Dry Dock and Engineering Company Ltd
• HM Revenue and Customs v IDT Card Services Ireland Ltd

[See more]

• Ghaidan v Godin-Mendoza
• HM Revenue and Customs v EB Central Services Ltd
• Revenue and Customs Comrs v Rank Group Plc
• Pickstone v Freemans Plc

REFERS TO

• Vodafone 2 v HM Revenue and Customs

COMMENTS

• John Pimblett & Sons Ltd v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-8
• Value Added Tax Act 1994
• Finance Act 2012 - Articles : S-196

[See more]

• Finance Act 2012 - Articles : SCH-26
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-30

CONSIDERED in

• Bookfinders Ltd v Revenue Commissioners
• Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs

REFERRED in

• Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs
• Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd

REPORTED OPINION OF in

• [2014] STC 2508
• [2014] BVC 29

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Litster v Forth Dry Dock and Engineering Company Ltd
• HM Revenue and Customs v EB Central Services Ltd
• Pickstone v Freemans Plc
• Vodafone 2 v HM Revenue and Customs



See all quotations

• Ghaidan v Godin-Mendoza
• Revenue and Customs Comrs v Rank Group Plc
• John Pimblett & Sons Ltd v Commissioners of Customs and Excise
• Matalan Retail Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Finance Act 2012
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• Gerhard Köbler v Republik Österreich.
• JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.
• Finanzamt Gladbeck v Edith Linneweber (C-453/02) and Finanzamt Herne-West v Savvas Akritidis (C-462/02).
• European Commission v Kingdom of the Netherlands.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Comisión de las Comunidades Europeas contra Reino Unido de Gran Bretaña y de Irlanda del Norte.
• Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.
• Commission of the European Communities v Federal Republic of Germany.
• Commission of the European Communities v French Republic.
• Commission of the European Communities v French Republic.
• Commission of the European Communities v French Republic.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Karlheinz Fischer v Finanzamt Donaueschingen.
• F. G. Roders BV y otros contra Inspecteur der Invoerrechten en Accijnzen.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• 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