Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs

Core Citations

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RESUELVE RECURSO

APPLIES

• Manchester Airport Plc v Dutton and Others (Defendants/Applicants)

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-9
• Alamo Housing Co-operative Ltd v Meredith
• Countryside Residential (North Thames) Ltd v Tugwell

[See more]

• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Thornton v Shoe Lane Parking Ltd

CITES

• Edwards (Inspector of Taxes) v Bairstow

FOLLOWS

• Seagar Enterprises Ltd t/a Ace Security Services

AFFIRMS

REPORTED OPINION OF in

• [2012] STC 2065
• [2012] BVC 1690

APPEAL RESOLVED in

• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs

REVERSED in

• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs

CITED in

• Nationwide Controlled Parking Systems Ltd v Revenue Commissioners

This document cites

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• Manchester Airport Plc v Dutton and Others (Defendants/Applicants)
• Alamo Housing Co-operative Ltd v Meredith
• Thornton v Shoe Lane Parking Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)



See all quotations

• Countryside Residential (North Thames) Ltd v Tugwell
• Seagar Enterprises Ltd t/a Ace Security Services
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax