Totel Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Finance Act 1996
• Finance Act 2003 - Articles : SCH-10
• Finance Act 2001

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• Finance Act 2001 - Articles : S-41
• Finance Act 2001 - Articles : S-40
• Finance Act 2000 - Articles : SCH-6
• Finance Act 1996
• Finance Act 1996 - Articles : S-54
• Finance Act 1994
• Finance Act 1994 - Articles : S-59
• Value Added Tax Act 1994 - Articles : S-84
• Taxes Management Act 1970 - Articles : S-55
• Equal Pay Act 1970
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Value Added Tax Act 1994
• Equal Pay Act 1970
• Finance Act 1994

REFERS TO

• HM Revenue and Customs v Stringer (sub nom Commissioners of Inland Revenue v Ainsworth)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others

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• Test Claimants in the FII Group Litigation v HM Revenue and Customs

CITES

• Preston v Wolverhampton Healthcare NHS Trust; Fletcher v Midland Bank Plc (C-78/98)

REPORTED OPINION OF in

• [2017] STC 540
• [2017] BVC 3
• [2017] 1 WLR 2313

APPEAL RESOLVED in

• Totel Ltd v Commissioners for HM’s Revenue and Customs

AFFIRMED in

• Totel Ltd v Commissioners for HM’s Revenue and Customs

CONSIDERED in

• Lloyds Banking Group Pensions Trustees Ltd v Lloyds Bank Plc

This document cites

• Preston v Wolverhampton Healthcare NHS Trust; Fletcher v Midland Bank Plc (C-78/98)
• HM Revenue and Customs v Stringer (sub nom Commissioners of Inland Revenue v Ainsworth)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Finance Act 2001
• Finance Act 2000



See all quotations

• Value Added Tax Act 1994
• Finance Act 1994
• Finance Act 1996
• Equal Pay Act 1970
• Taxes Management Act 1970
• Finance Act 2003
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• The Tribunal Procedure (Upper Tribunal) Rules 2008
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Commissioners for HM Revenue and Customs v Pendragon Plc and Others
• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• Virginie Pontin v T-Comalux SA.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Anacleto Cordero Alonso v Fondo de Garantía Salarial (Fogasa).
• Maria-Luise Lindorfer v Council of the European Union.
• Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs.
• Rosalba Palmisani contra Istituto nazionale della previdenza sociale (INPS).
• B.S. Levez v T.H. Jennings (Harlow Pools) Ltd.
• Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.
• Sante Pasquini v Istituto nazionale della previdenza sociale (INPS).