WHA Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Robert Gordon's College v Commissioners of Customs and Excise
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise

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• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Value Added Tax Act 1994

CITED in

• Pendragon Plc v HM Revenue and Customs
• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs
• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs

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• Tc03058: D P A S Ltd

APPLIED in

• Revenue and Customs Commissioners v Moorbury Ltd

REPORTED OPINION OF in

• [2007] STC 1695
• [2008] 1 CMLR 21
• [2007] BTC 5748

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• [2007] BVC 695

CONSIDERED in

• University of Huddersfield Higher Education Corporation v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Newey (t/a Ocean Finance)

REFERRED in

• Weald Leasing Ltd (2003)
• WHA Ltd v HM Revenue and Customs
• Vieira Ltd v Dermot O'Donagain (Inspector of Taxes)

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• Commissioners for HM Revenue and Customs v Pendragon Plc and Others

COMMENTED in

• HM Revenue and Customs v The Atrium Club Ltd

AFFIRMED in

• WHA Ltd v HM Revenue and Customs

This document cites

• Robert Gordon's College v Commissioners of Customs and Excise
• WHA Ltd v Commissioners of Customs and Excise
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow
• Value Added Tax Regulations 1995



See all quotations

• Value Added Tax (Input Tax) (Specified Supplies) Order 1999
• Value Added Tax (Place of Supply of Services) Order 1992
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax