Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Street v Mountford
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

[See more]

• TRM Copy Centres (UK) Ltd and Others v Lanwall Services Ltd

REFERS TO

• A1 Lofts Ltd v HM Revenue and Customs

CITES

• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Mercantile International Group Plc v Chuan Soon Huat Industrial Group Ltd
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

[See more]

• Wickman Machine Tool Sales Ltd v L. Schuler A.G.

REVERSES

• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

CITED in

• Mercedes-Benz Financial Services UK Ltd v Revenue and Customs Commissioners
• Faraday Development Ltd v West Berkshire Council

REFERRED in

• Uber BV v Aslam
• NICHOLAS GUY EDWARDS and Another v BUSINESS ENVIRONMENT Ltd and Others
• CBPE Capital Fund Viii A LP v Dr Mohamed Taranissi

[See more]

• Re Easynet Global Services Ltd
• IFX Investment Company Ltd and Others v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Mercedes-Benz Financial Services UK Ltd
• The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
• Global 100 Ltd v Maria Laleva
• Lehman Brothers International (Europe) ((in Administration)) v Exotix Partners LLP
• British Airways Plc v John Prosser
• Adecco UK Ltd and Others v Revenue and Customs Commissioners
• Mainpay Ltd v The Commissioners for HM Revenue and Customs
• Uber BV and Others v Aslam and Others
• Alan Bates and Others v Post Office Ltd

CONSIDERED in

• The King -on the application of- Shawbrook Bank Ltd v Financial Ombudsman Service Ltd
• Aymes International Ltd v Nutrition 4U B.v
• Atl Autobahn Ltd v Ansa Motors Ltd (Formerly Ansa Automotive Ltd)

[See more]

• Virgin Gorda Yacht Harbour v Little Dix Bay Hotel Company
• Virgin Gorda Yacht Harbour v Little Dix Bay Hotel Company
• Revenue and Customs Commissioners v Newey (t/a Ocean Finance)
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Elena Baturina v Alexander Chistyakov
• Uber B.v (“UBV”) v Yaseen Aslam
• Herd v Haines
• Alan Bates and Others v Post Office Ltd

APPLIED in

• The King -on the application of- Shawbrook Bank Ltd v Financial Ombudsman Service Ltd
• Ing Intermediate Holdings Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2014] 2 All ER 685
• [2014] NR Uned 29
• [2014] STC 937

[See more]

• [2014] BVC 9

This document cites

• TRM Copy Centres (UK) Ltd and Others v Lanwall Services Ltd
• Wickman Machine Tool Sales Ltd v L. Schuler A.G.
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• A1 Lofts Ltd v HM Revenue and Customs
• Mercantile International Group Plc v Chuan Soon Huat Industrial Group Ltd



See all quotations

• Street v Mountford
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs
• Richard Dale Agnew and Another v The Commissioner of Inland Revenue and Another
• Value Added Tax (Tour Operators) Order 1987
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Belgian State v Pierre Henfling and Others.
• Her Majesty’s Commissioners of Revenue and Customs v Paul Newey.
• Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax