TC03608: Ian Charles t/a Boston Computer Group Europe

Core Citations

CITES

• Megtian Ltd ((in Administration)) v HM Revenue and Customs

CITED in

• Charles (t/a Boston Computer Group Europe) v Revenue and Customs Comrs

REPORTED OPINION OF in

• [2014] TC 03608

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Ian Charles, trading as Boston Computer Group Europe

REFERRED in

• The Commissioners for HM Revenue and Customs v Ian Charles, trading as Boston Computer Group Europe

This document cites

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Hollington v Hewthorn (F.) & Company
• RC v Secretary of State for Work and Pensions
• Coracle Ventures Ltd
• Sceptre Services



See all quotations

• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• Value Added Tax Act 1994
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).