Sub One Ltd (t/a Subway) ((in Liquidation)) v The Commissioners for HM Revenue and Customs
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Sub One Ltd (t/a Subway) ((in Liquidation)) v The Commissioners for HM Revenue and Customs
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Core Citations
CONSIDERS
- Litster v Forth Dry Dock and Engineering Company Ltd
- HM Revenue and Customs v IDT Card Services Ireland Ltd
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REFERS TO
COMMENTS
CONSIDERS
- Value Added Tax Act 1994 - Articles : SCH-8
- Value Added Tax Act 1994
- Finance Act 2012 - Articles : S-196
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CONSIDERED in
- Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs
- Bookfinders Ltd v Revenue Commissioners
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