Tower Bridge GP Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-25
• Value Added Tax Act 1994 - Articles : S-26

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• The European Union (Withdrawal) Act 2018 (Consequential Amendments) Regulations 2018
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect

CONSIDERS

REFERS TO

• Zipvit Ltd v The Commissioners for HM Revenue and Customs (No. 2)

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• Commissioners of Customs and Excise v Peachtree Enterprises Ltd
• Revenue and Customs Commissioners v Boyce (t/a Glenwood)

CITES

APPLIES

• Zipvit Ltd v The Commissioners for HM Revenue and Customs

AFFIRMS

• Tower Bridge GP Ltd v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2022] STC 1324
• [2022] BVC 9

REFERRED in

• Lipton and another v BA Cityflyer Ltd

This document cites

• Commissioners of Customs and Excise v Peachtree Enterprises Ltd
• Revenue and Customs Commissioners v Boyce (t/a Glenwood)
• European Union (Withdrawal) Act 2018
• Value Added Tax Act 1994
• Petroma Transports SA and Others v Belgian State.



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• John Reisdorf v Finanzamt Köln-West.
• Senatex GmbH v Finanzamt Hannover-Nord.
• Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira.
• Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3.
• Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz spółka jawna v Dyrektor Izby Skarbowej w Poznaniu.
• Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State.
• Rochus Geissel v Finanzamt Neuss and Finanzamt Bergisch Gladbach v Igor Butin.
• Albert Collée v Finanzamt Limburg an der Lahn.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Zipvit Ltd v The Commissioners for HM Revenue and Customs
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Bundeszentralamt für Steuern v Y-GmbH.
• Ferimet SL v Administración General del Estado.
• Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství.
• Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs.
• The Commissioners for HM Revenue and Customs v Martyn Glen Perfect
• Tower Bridge GP Ltd v Revenue and Customs Commissioners
• Zipvit Ltd v The Commissioners for HM Revenue and Customs (No. 2)