Target Group Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2021] STC 1662
• [2021] BVC 15

AFFIRMED in

• Target Group Ltd v Commissioners for HM Revenue and Customs

This document cites

• Expert Witness Institute v Commissioners of Customs and Excise
• HM Revenue and Customs v Axa Uk Plc
• Commissioners of Customs and Excise v Electronic Data Systems Ltd
• R (Miller and Another) v Secretary of State for Exiting the European Union; Re McCord's application
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same



See all quotations

• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Libyan Arab Foreign Bank v Bankers Trust Company
• Bookit Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v FDR Ltd
• European Union (Withdrawal) Act 2018
• Value Added Tax Act 1994
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Paulo Nascimento Consulting - Mediação Imobiliária Lda v Autoridade Tributária e Aduaneira.
• Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel.
• Bookit, Ltd v Commissioners for Her Majesty's Revenue and Customs.
• ATP PensionService A/S v Skatteministeriet.
• Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc.
• Nordea Pankki Suomi Oyj.
• Skatteverket v David Hedqvist.
• Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited.
• Target Group Ltd v R & C Commissioners
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax