University of Cambridge v HM Revenue and Customs

Core Citations

CONSIDERS

• HM Revenue and Customs v Isle of Wight Council and Others (Case C-288/07)
• Persaud, R v Cambridge University
• R (Weaver) v London and Quadrant Housing Trust

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• Commissioners of Customs and Excise v Isle of Wight Council

CONSIDERS

• Utilities Act 2000 - Articles : SCH-7A
• Further and Higher Education Act 1992
• Human Rights Act 1998

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• Value Added Tax Act 1994 - Articles : S-29A
• Companies Act 2006
• Universities of Oxford and Cambridge Act 1923
• Human Rights Act 1998

REPORTED OPINION OF in

• [2009] STC 1288
• [2009] BTC 5278

REFERRED in

• Finance and Business Training Ltd v Revenue and Customs Commissioners

CITED in

• SAE Education Ltd v Revenue and Customs Commissioners
• TC03358: SAE Education Ltd

APPLIED in

• Revenue and Customs Commissioners v Open University

This document cites

• Persaud, R v Cambridge University
• Evans v University of Cambridge
• R (Weaver) v London and Quadrant Housing Trust
• Commissioners of Customs and Excise v Isle of Wight Council
• HM Revenue and Customs v Isle of Wight Council and Others (Case C-288/07)



See all quotations

• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Universities of Oxford and Cambridge Act 1923
• Further and Higher Education Act 1992
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.
• Ministero delle Finanze - Ufficio IVA di Milano v CO.GE.P. Srl.
• Commission of the European Communities v Federal Republic of Germany.
• Fazenda Pública v Câmara Municipal do Porto.
• T-Mobile Austria GmbH and Others v Republik Österreich.
• Commissioners of Her Majesty’s Revenue & Customs v Isle of Wight Council and Others.
• Comune di Carpaneto Piacentino and others v Ufficio provinciale imposta sul valore aggiunto di Piacenza.
• Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda.
• Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën.
• Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.
• Commission of the European Communities v Kingdom of the Netherlands.
• Finanzamt Eisleben v Feuerbestattungsverein Halle eV.
• Human Rights Act 1998