Volkswagen Financial Services (UK) Ltd v Revenue and Customs Commissioners

Core Citations

CONSIDERS

REFERS TO

• London Clubs Management Ltd v HM Revenue and Customs
• Dial-a-Phone Ltd v Commissioners of Customs and Excise

APPLIES

• HM Revenue and Customs v London Clubs Management Ltd

CONSIDERS

• Aspinall's Club Ltd
• Banbury Visionplus Ltd v HM Revenue and Customs
• St Helen's School Northwood Ltd v HM Revenue and Customs

[See more]

• Consumer Credit Act 1974
• Supply of Goods (Implied Terms) Act 1973 - Articles : S-10
• Value Added Tax Act 1994 - Articles : S-26
• Value Added Tax Regulations 1995
• Value Added Tax Act 1994
• Consumer Credit Act 1974
• Value Added Tax Act 1994

REPORTED OPINION OF in

• [2016] STC 417
• [2015] BVC 32

APPEAL RESOLVED in

• Volkswagen Financial Services (UK) Ltd v Commissioners for HM Revenue and Customs

AFFIRMED in

• Volkswagen Financial Services (UK) Ltd v Commissioners for HM Revenue and Customs

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• HM Revenue and Customs v London Clubs Management Ltd
• St Helen's School Northwood Ltd v HM Revenue and Customs
• Dial-a-Phone Ltd v Commissioners of Customs and Excise
• Banbury Visionplus Ltd v HM Revenue and Customs



See all quotations

• Commissioners of Customs and Excise v Yarburgh Children's Trust
• Aspinall's Club Ltd
• London Clubs Management Ltd v HM Revenue and Customs
• Volkswagen Financial Services (UK) Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Consumer Credit Act 1974
• Supply of Goods (Implied Terms) Act 1973
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• BLP Group plc v Commissioners of Customs & Excise.
• Commissioners of Customs and Excise v Midland Bank plc.
• Commission of the European Communities v French Republic.
• Skatteverket v AB SKF.
• Royal Bank of Scotland plc v The Commissioners of Her Majesty's Revenue & Customs.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Fazenda Pública v Banco Mais SA.
• Abbey National plc v Commissioners of Customs & Excise.
• TETS Haskovo AD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Investrand BV v Staatssecretaris van Financiën.
• Gaston Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen, Roosendaal.
• HMRC v Volkswagen Financial Services (UK) Ltd