The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• European Union (Withdrawal) Act 2018 - Articles : S-2
• European Union (Withdrawal) Act 2018 - Articles : S-6

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• Value Added Tax Act 1994

DISTINGUISHES

• EC Commission v Germany

CONSIDERS

• Interfact Ltd v Liverpool City Councilpabo Ltd v Same

REFERS TO

• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• HM & Customs v David Baxendale Ltd
• American Express v HM Revenue and Customs

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• Revenue and Customs Commissioners v Metropolitan International Schools Ltd
• Revenue and Customs Commissioners v Wetheralds Construction Ltd
• College of Estate Management v Revenue and Customs Commissioners
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Beynon and Partners v Commissioners of Customs and Excise
• Gray & Farrar International LLP
• Gray & Farrar International LLP v Revenue and Customs Commissioners

RELIES UPON

• Holland andaanother v HM Revenue and Customs
• Commisioners for HM Revenue and Customs v David Baxendale Ltd
• Ogden v Trustees of the RHS Griffiths 2003 Settlement

REPORTED OPINION OF in

• [2023] 4 All ER 552
• [2023] STC 327
• [2023] BVC 2

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• [2024] 1 WLR 191

This document cites

• Holland andaanother v HM Revenue and Customs
• Ogden v Trustees of the RHS Griffiths 2003 Settlement
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• American Express v HM Revenue and Customs
• Commisioners for HM Revenue and Customs v David Baxendale Ltd



See all quotations

• HM & Customs v David Baxendale Ltd
• Revenue and Customs Commissioners v Metropolitan International Schools Ltd
• EC Commission v Germany
• Revenue and Customs Commissioners v Wetheralds Construction Ltd
• European Union (Withdrawal) Act 2018
• Value Added Tax Act 1994
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• College of Estate Management v Revenue and Customs Commissioners
• Beynon and Partners v Commissioners of Customs and Excise
• Město Žamberk v Finanční ředitelství v Hradci Králové, now Odvolací finanční ředitelství.
• Everything Everywhere Ltd v Commissioners for Her Majesty’s Revenue and Customs.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Maatschap M.J.M. Linthorst, K.G.P. Pouwels en J. Scheren c.s. v Inspecteur der Belastingdienst/Ondernemingen Roermond.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Bernd von Hoffmann v Finanzamt Trier.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Gray & Farrar International LLP
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Interfact Ltd v Liverpool City Councilpabo Ltd v Same
• Gray & Farrar International LLP v Revenue and Customs Commissioners