Umaad Butt v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• R v Withers
• Butt v Revenue and Customs Commissioners

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CONSIDERS

• Value Added Tax Act 1994
• Finance Act 2002
• Value Added Tax Act 1994

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• Value Added Tax Act 1994 - Articles : S-25
• Value Added Tax Act 1994 - Articles : S-26
• Value Added Tax Act 1994 - Articles : S-60
• Value Added Tax Act 1994 - Articles : S-61
• European Communities Act 1972 - Articles : S-3
• Value Added Tax Act 1994 - Articles : S-26A

REFERS TO

• Yau and Others v Customs & Excise
• Red 12 Trading Ltd v HM Revenue and Customs
• HM Revenue and Customs v IDT Card Services Ireland Ltd

REPORTED OPINION OF in

• [2019] Lloyd's Rep FC 307
• [2019] BVC 20

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Red 12 Trading Ltd v HM Revenue and Customs
• HM Revenue and Customs v IDT Card Services Ireland Ltd
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Yau and Others v Customs & Excise



See all quotations

• R v Withers
• Butt v Revenue and Customs Commissioners
• Value Added Tax Act 1994
• Finance Act 2002
• European Communities Act 1972
• Edward Cussens and Others v T. G. Brosman.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.