The Commissioners for HM Revenue and Customs v Fortyseven Park Street Ltd

Core Citations

CONSIDERS

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CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994

REFERS TO

• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)

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• Esporta Ltd v Revenue and Customs Commissioners
• Fortyseven Park Street Ltd v Revenue and Customs Commissioners
• WHA Ltd v HM Revenue and Customs
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

REPORTED OPINION OF in

• [2019] 4 All ER 1119
• [2019] STC 1258
• [2019] BVC 29

This document cites

• Esporta Ltd v Revenue and Customs Commissioners
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Value Added Tax Act 1994
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax