The Commissioners for HM Revenue and Customs v British Telecommunications Plc

Core Citations

CONSIDERS

• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd

[See more]

• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95
• Pickstone v Freemans Plc
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CONSIDERS

• Finance Act 1989
• Finance Act 1978
• Finance Act 1972

[See more]

• Value Added Tax Act 1983 - Articles : S-22
• Finance Act 1997 - Articles : S-39
• Insolvency Act 1986
• Finance Act 1985 - Articles : S-32
• Finance Act 1978
• Value Added Tax (Bad Debt Relief) Regulations 1978
• Finance Act 1990
• Finance Act 1989
• Insolvency Act 1985
• Value Added Tax Act 1994
• Finance Act 1978 - Articles : S-12
• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 2008 - Articles : S-121
• European Communities Act 1972 - Articles : S-2
• Finance Act 1972 - Articles : S-40
• Insolvency Act 1985
• Value Added Tax Act 1994 - Articles : S-22
• Finance Act 1989 - Articles : S-24
• Value Added Tax Act 1994 - Articles : S-40
• Finance Act 1990 - Articles : S-11
• Finance Act 1990 - Articles : S-36
• Finance Act 1997
• Employment Act 2002

CITES

• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal

REFERRED in

• British Telecommunications Plc v Revenue and Customs Commissioners
• FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs
• Leeds City Council v Revenue and Customs Commissioners

[See more]

• Iveco Ltd v The Commissioners for HM Revenue and Customs
• British Telecommunications Plc v The Commissioners for HM Revenue and Customs
• FMX Food Merchants Import Export Company Ltd v Commissioners for HM Revenue and Customs
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs

CITED in

• TC03578: Iveco Ltd

CONSIDERED in

• R v Revenue and Customs Commissioners
• Iveco Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2014] STC 1926
• [2014] BVC 24

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd
• Pickstone v Freemans Plc
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)



See all quotations

• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95
• R & C Commissioners v GMAC UK Plc (formerly General Motors Acceptance Corporation (UK) Plc)
• Finance Act 1990
• Employment Act 2002
• Insolvency Act 1986
• Finance Act 2008
• Value Added Tax Act 1994
• Finance Act 1989
• Finance Act 1972
• European Communities Act 1972
• Finance Act 1978
• Value Added Tax Act 1983
• Finance Act 1997
• Finance Act 1985
• Insolvency Act 1985
• Value Added Tax Regulations 1995
• Value Added Tax (Bad Debt Relief) Regulations 1986
• Value Added Tax (General and Bad Debt Relief) (Amendment) Regulations 1981
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Di Lenardo Adriano Srl (C-37/02) and Dilexport Srl (C-38/02) v Ministero del Commercio con l'Estero.
• Commission of the European Communities v Kingdom of Belgium.
• H. Jippes, Afdeling Groningen van de Nederlandse Vereniging tot Bescherming van Dieren and Afdeling Assen en omstreken van de Nederlandse Vereniging tot Bescherming van Dieren v Minister van Landbouw, Natuurbeheer en Visserij.
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
• Finanzamt Sulingen v Walter Sudholz.
• Stichting "Goed Wonen" v Staatssecretaris van Financiën.
• Viamex Agrar Handels GmbH (C-37/06) and Zuchtvieh-Kontor GmbH (ZVK) (C-58/06) v Hauptzollamt Hamburg-Jonas.
• Belgocodex SA v Belgian State.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.