The Commissioners for HM Revenue and Customs v Citibank NA and Another

Core Citations

CONSIDERS

• HMRC v Livewire and Another
• Royal Brunei Airlines Sdn Bhd v Tan Kok Ming

[See more]

• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)
• Gamatronic (UK) Ltd and Another v Hamilton and Others
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Fonecomp Ltd v The Commissioners for HM Revenue and Customs
• Twinsectra Ltd v Yardley
• Armitage v Nurse
• Universal Enterprises (EU) Ltd and Customs Revenue Commissioners

REFERRED in

• David Devoy-Williams v Hugh Cartwright & Amin
• The Commissioners for HM Revenue and Customs v Parul Keshavlal Malde
• Commissioners for HM Revenue and Customs v Smart Price Midlands Ltd

CONSIDERED in

• Mark Mitchell v The Commissioners for HM Revenue and Customs
• Kevin John Hellard (as liquidator of Phoenix Tech Ltd ((in Liquidation))) v Mr Nizakat Khan

CITED in

• Mark Mitchell v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2017] BVC 47
• [2018] 1 WLR 1524

This document cites

• Fonecomp Ltd v The Commissioners for HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Gamatronic (UK) Ltd and Another v Hamilton and Others
• Twinsectra Ltd v Yardley
• Armitage v Nurse



See all quotations

• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)
• HMRC v Livewire and Another
• Royal Brunei Airlines Sdn Bhd v Tan Kok Ming
• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• Universal Enterprises (EU) Ltd and Customs Revenue Commissioners
• E Buyer UK Ltd
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Panagiotis Markopoulos and Others v Ypourgos Anaptyxis and Soma Orkoton Elegkton.
• The Queen v Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.