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

• 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
• R v Withers



See all quotations

• Butt v Revenue and Customs Commissioners
• Han and Yau t/a Murdishaw Supper Bar and Others v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finance Act 2002
• European Communities Act 1972
• Edward Cussens and Others v T. G. Brosman.
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Dionysios Diamantis contra Elliniko Dimosio y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.
• Procesos penales contra X.
• Alexandros Kefalas y otros contra Elliniko Dimosio (Estado helénico) y Organismos Oikonomikis Anasygkrotisis Epicheiriseon AE (OAE).
• Criminal proceedings against Kolpinghuis Nijmegen BV.
• Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën.
• BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise.
• I/S Fini H v Skatteministeriet.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).