Tc03058: D P A S Ltd

Core Citations

CITES

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd)
• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs

[See more]

• Reed Employment Ltd v HM Revenue and Customs
• Tesco Plc v Commissioners of Customs and Excise
• Debenhams Retail Plc v HM Revenue and Customs
• Allied Marine Transport Ltd v Vale do Rio Doce Navegacao S.A. (Leonidas D)
• Vitol S.A. v Norelf Ltd (Santa Clara)
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Commissioners of Customs and Excise v Redrow Group Plc
• HBOS Plc v HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs

CITED in

• Revenue and Customs Commissioners v DPAS Ltd

REPORTED OPINION OF in

• [2013] TC 03058

REFERRED in

• Target Group Ltd v Commissioners for HM Revenue and Customs

This document cites

• Tesco Plc v Commissioners of Customs and Excise
• Vitol S.A. v Norelf Ltd (Santa Clara)
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Commissioners of Customs and Excise v Redrow Group Plc
• HM Revenue and Customs v Axa Uk Plc



See all quotations

• Tesco Plc v Commissioners of Customs and Excise
• Lawal v Northern Spirit Ltd
• WHA Ltd v HM Revenue and Customs
• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs
• Debenhams Retail Plc v HM Revenue and Customs
• Linnett v Halliwells LLP [QBD (TCC)]
• HBOS Plc v HM Revenue and Customs
• Allied Marine Transport Ltd v Vale do Rio Doce Navegacao S.A. (Leonidas D)
• Paymex Ltd v HM Revenue and Customs
• Hartwell Plc v Commissioners of Customs and Excise
• Reed Employment Ltd v HM Revenue and Customs
• Bookit Ltd v HM Revenue and Customs
• Re P (A Barrister) (2005)
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Revenue and Customs Commissioners v Esporta Ltd
• Value Added Tax Act 1994
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd)
• Lex Service Plc v Commissioners of Customs and Excise
• WHA Ltd v HM Revenue and Customs
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Assurandør-Societetet et v Skatteministeriet.
• Future Health Technologies Ltd v The Commissioners for Her Majesty’s Revenue and Customs.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs.
• Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG.
• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.
• Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel.