Taylor Clark Leisure Plc v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Standard Chartered Plc and Anor; Lloyds Banking Group Plc and Anor

REFERS TO

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Keighley, Maxsted, and Company v Durant
• Revenue and Customs Commissioners and Another v MG Rover Group Ltd; Lloyds Banking Group Plc and Another v Revenue and Customs Commissioners; Standard Chartered Plc v Revenue and Customs Commissioners

[See more]

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Revenue and Customs Comrs v Rank Group Plc

RESUELVE RECURSO

• Appeal To The Court Of Session By Taylor Clark Leisure Plc Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 8 September 2014

CONSIDERS

• Finance Act 1999 - Articles : SCH-2
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-43

[See more]

• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1994 - Articles : SCH-1
• Value Added Tax Act 1983 - Articles : S-29
• Finance Act 1972 - Articles : S-21
• Finance Act 2008 - Articles : S-121
• Value Added Tax Act 1994
• Criminal Justice and Courts Act 2015 - Articles : S-64

REVERSES

• Appeal To The Court Of Session By Taylor Clark Leisure Plc Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 8 September 2014

REPORTED OPINION OF in

• 2018 SC (UKSC) 153
• 2018 SC (UKSC) 153
• [2018] STC 1556

[See more]

• [2018] 4 All ER 817
• [24/07/2018] TLR 1
• [2018] BVC 34
• [2018] 1 WLR 3803

REFERRED in

• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs

CITED in

• Lloyds Banking Group Plc v The Commissioners for HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Keighley, Maxsted, and Company v Durant
• Revenue and Customs Comrs v Rank Group Plc
• Revenue and Customs Commissioners and Another v MG Rover Group Ltd; Lloyds Banking Group Plc and Another v Revenue and Customs Commissioners; Standard Chartered Plc v Revenue and Customs Commissioners
• Appeal To The Court Of Session By Taylor Clark Leisure Plc Against A Decision Of The Upper Tribunal (tax And Chancery Chamber) Dated 8 September 2014



See all quotations

• Taylor Clark Leisure Plc v Revenue and Customs Comrs
• Taylor Clark Leisure Plc v Revenue and Customs Commissioners
• Standard Chartered Plc and Anor; Lloyds Banking Group Plc and Anor
• Triad Timber Components Ltd
• Finance Act 2008
• Criminal Justice and Courts Act 2015
• Value Added Tax Act 1994
• Finance Act 1972
• Finance Act 1999
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax Act 1983
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Finanzamt Gladbeck v Edith Linneweber (C-453/02) and Finanzamt Herne-West v Savvas Akritidis (C-462/02).
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health.
• Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
• Skandia America Corp. (USA), filial Sverige v Skatteverket.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax