Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners

Core Citations

REFERS TO

• John Pimblett & Sons Ltd v Commissioners of Customs and Excise
• Malik (t/a Hotline Foods) v Commissioners of Customs and Excise
• R v Commissioners of Inland Revenue, ex parte Leeds Permanent Building Society ; R v Same, ex parte National and Provincial Building Society

[See more]

• Beynon and Partners v Commissioners of Customs and Excise

CONSIDERS

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v HM Revenue and Customs (Case C-309/06)

[See more]

• Talacre Beach Caravan Sales Ltd v Customs & Excise
• HM Revenue and Customs v Isle of Wight Council and Others (Case C-288/07)

CITES

• Deliverance Ltd v HM Revenue and Customs
• Coffee Republic Plc v Commissioners for HMRC
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)

[See more]

• The Great American Bagel Factory Ltd
• Greenhalgh's Craft Bakery Ltd
• Ian Flockton Developments Ltd v Commissioners of Customs and Excise
• Lutron Ltd
• Conran v Secretary of State for Department of Work & Pensions
• Stewarts Supermarkets Ltd
• Three H. Aircraft Hire v Commissioners of Customs and Excise
• Vodafone 2 v HM Revenue and Customs
• Warren t/a WT Warren & Son; WT Warren & Son (Hayle) Ltd
• Waterfields (Leigh) Ltd
• Matalan Retail Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [2013] STC 318
• [2012] BVC 1871

CONSIDERED in

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

REFERRED in

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

This document cites

• Procter & Gamble UK v HM Revenue and Customs
• Beynon and Partners v Commissioners of Customs and Excise
• Vodafone 2 v HM Revenue and Customs
• Talacre Beach Caravan Sales Ltd v Customs & Excise
• Conran v Secretary of State for Department of Work & Pensions



See all quotations

• Chilcott and Others v HM Revenue and Customs
• R v Commissioners of Inland Revenue, ex parte Leeds Permanent Building Society ; R v Same, ex parte National and Provincial Building Society
• Malik (t/a Hotline Foods) v Commissioners of Customs and Excise
• Deliverance Ltd v HM Revenue and Customs
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• The Lewis's Group Ltd
• Vodafone 2 v HM Revenue and Customs
• Ian Flockton Developments Ltd v Commissioners of Customs and Excise
• W.D. Redhead
• Coffee Republic Plc v Commissioners for HMRC
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Waterfields (Leigh) Ltd
• The Great American Bagel Factory Ltd
• Stewarts Supermarkets Ltd
• Lutron Ltd
• John Pimblett & Sons Ltd v Commissioners of Customs and Excise
• Matalan Retail Ltd v HM Revenue and Customs
• HM Revenue and Customs v Isle of Wight Council and Others (Case C-288/07)
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Warren t/a WT Warren & Son; WT Warren & Son (Hayle) Ltd
• Three H. Aircraft Hire v Commissioners of Customs and Excise
• Marks & Spencer Plc v HM Revenue and Customs (Case C-309/06)
• Smith v R & C Commissioners
• Sub One Ltd (T/A Subway) v HM Revenue and Customs
• Greenhalgh's Craft Bakery Ltd
• P & S Catering
• Value Added Tax Act 1994
• Finance Act 2012
• Finance Act 1984
• Value Added Tax Act 1983