Commissioners for HM Revenue and Customs v Pendragon Plc and Others

Core Citations

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CONSIDERS

• Pendragon Plc v HM Revenue and Customs

CONSIDERS

• European Communities Act 1972 - Articles : S-2
• Value Added Tax Act 1994 - Articles : S-5

REFERS TO

• Lawson v Serco Ltd; Botham v Ministry of Defence; Crofts v Veta Ltd
• Lee v Lau

[See more]

• Procter & Gamble UK v HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow
• Jones v First-tier Tribunal (Social Entitlement Chamber)
• Moyna v Secretary of State for Work and Pensions

RESUELVE RECURSO

• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs

REVERSES

• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs

CITED in

• Jamaica Public Service Company Ltd v The All Island Electricity Appeal Tribunal and Others (Jamaica)
• Ardmore Construction Ltd and another v Revenue and Customs Commissioners
• Société Coopérative de Production SeaFrance S.A. v Competition and Markets Authority and another

REFERRED in

• Starbev GP Ltd (Appellant/Respondent) v Interbrew Central European Holdings Bv (Respondent/Appellant)
• R (on the application of S&S Consulting Services (UK) Ltd) v Revenue and Customs Commissioners
• Re Easynet Global Services Ltd

[See more]

• The Commissioners for HM Revenue and Customs v Honeywell Analytics Ltd
• Totel Ltd v The Commissioners for HM Revenue and Customs
• AA (Nigeria) v Secretary of State for the Home Department
• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs
• Ing Intermediate Holdings Ltd v The Commissioners for HM Revenue and Customs
• Alireza Ittihadieh v 511 Cheyne Gardens Rtm Company Ltd and Others
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)

APPLIED in

• AB (Preserved FtT Findings; Wisniewski Principles) Iraq

REPORTED OPINION OF in

• [2015] NR Uned 92
• [2015] 1 WLR 2838
• [2015] BVC 30

CONSIDERED in

• The Queen (on the application of Ingenious Construction Ltd) v The Commissioners for HM Revenue and Customs
• Davis & Dann Ltd and Another v Revenue and Customs Commissioners
• University of Huddersfield Higher Education Corporation v Revenue and Customs Commissioners

[See more]

• Cooneen Watts & Stone Ltd v The Commissioners for HM Revenue and Customs
• Dr B v The General Medical Council
• Revenue and Customs Commissioners v Newey (t/a Ocean Finance)
• The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs
• Patrick Degorce v The Commissioners for HM Revenue and Customs

This document cites

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• Procter & Gamble UK v HM Revenue and Customs
• WHA Ltd v HM Revenue and Customs
• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs
• Moyna v Secretary of State for Work and Pensions
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Pendragon Plc v HM Revenue and Customs
• Lee v Lau
• Value Added Tax Act 1994
• European Communities Act 1972
• Tribunals, Courts and Enforcement Act 2007
• Value Added Tax (Input Tax) Order 1992
• Value Added Tax (Cars) (Amendment) Order 1997
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Lawson v Serco Ltd; Botham v Ministry of Defence; Crofts v Veta Ltd
• Jones v First-tier Tribunal (Social Entitlement Chamber)
• Test Claimants in the Franked Investment Income Group Litigation v Commissioners of Inland Revenue and Commissioners for Her Majesty’s Revenue and Customs.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Jyske Finans A/S v Skatteministeriet.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• BLP Group plc v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Eichsfelder Schlachtbetrieb GmbH v Hauptzollamt Hamburg-Jonas.
• Förvaltnings AB Stenholmen v Riksskatteverket.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques