Zipvit Ltd v The Commissioners for HM Revenue and Customs

Core Citations

---

CONSIDERS

• TC03773: Zipvit Ltd

CONSIDERS

• Agricultural Holdings Act 1986
• Ladd v Marshall
• Value Added Tax Act 1994

[See more]

• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994 - Articles : S-19
• Finance Act 2008 - Articles : SCH-36
• Value Added Tax Act 1994 - Articles : S-36

REFERS TO

• Mason v Boscawen
• Revenue and Customs Commissioners v Simpson & Marwick

RESUELVE RECURSO

• Zipvit Ltd v Revenue and Customs Commissioners

CITES

CONSIDERED in

• The Claimants in the Royal Mail Group Litigation v Royal Mail Group Ltd
• Dr Ebenezer Adodo v Geok Kheng Tan

APPEAL RESOLVED in

• Zipvit Ltd v The Commissioners for HM Revenue and Customs

REFERRED in

• Zipvit Ltd v The Commissioners for HM Revenue and Customs
• The Claimants in the Royal Mail Group Litigation v Royal Mail Group Ltd

AFFIRMED in

• Zipvit Ltd v The Commissioners for HM Revenue and Customs (No. 2)

CITED in

• Jolyon Toby Dennis Maugham QC v Uber London Ltd
• Canada Square Operations Ltd v Potter

APPLIED in

• Tower Bridge GP Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2018] STC 1502
• [2018] BVC 29
• [2018] 1 WLR 5729

This document cites

---

• Associated Newspapers Ltd v Revenue and Customs Commissioners
• Infinis Energy Holdings Ltd v HM Treasury and Another
• CLP Holding Company Ltd v Singh
• Mason v Boscawen
• Volkswagen Financial Services (UK) Ltd v Commissioners for HM Revenue and Customs



See all quotations

• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)
• Ladd v Marshall
• Revenue and Customs Commissioners v Associated Newspapers Ltd
• Revenue and Customs Commissioners v Simpson & Marwick
• Zipvit Ltd v Revenue and Customs Commissioners
• TC03773: Zipvit Ltd
• Revenue and Customs Commissioners v Noor
• GB Housley Ltd v Revenue and Customs Commissioners
• Finance Act 2008
• Value Added Tax Act 1994
• Agricultural Holdings Act 1986
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Civil Procedure Rules 1998
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995
• Petroma Transports SA and Others v Belgian State.
• Balkan and Sea Properties ADSITS and Provadinvest OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.
• Senatex GmbH v Finanzamt Hannover-Nord.
• Barlis 06 – Investimentos Imobiliários e Turísticos SA v Autoridade Tributária e Aduaneira.
• T-Mobile Austria GmbH and Others v Republik Österreich.
• Minister Finansów v MDDP sp. z o.o. Akademia Biznesu, sp. komandytowa.
• Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Place of intra-Community acquisition — Article 42 — Intra-Community acquisition of goods that are the object of a subsequent supply — Article 141 — Exemption — Triangular transaction — Simplification measures — Article 265 — Correction of recapitulative statement.
• Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş.
• Biosafe - Indústria de Reciclagens SA v Flexipiso - Pavimentos SA.
• Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State.
• SC Paper Consult SRL v Direcţia Regională a Finanţelor Publice Cluj-Napoca and Administraţia Judeţeană a Finanţelor Publice Bistriţa Năsăud.
• Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck.
• European Commission v Kingdom of Belgium.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.