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Iveco Ltd v Revenue and Customs Commissioners   flag  4

[2017] EWCA Civ 1982
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
1st December, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
British Telecommunications plc v HMRC [2023] EWCA Civ 1412 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Dec 2023 BAILII flag 2
British Telecommunications Plc v R & C Comrs [2023] UKUT 122 United Kingdom Upper Tribunal United Kingdom 30 May 2023 BAILII flag 3
British Telecommunications Plc v Revenue and Customs (Rev 1) [2021] EWHC 1095 (Ch) High Court of England and Wales United Kingdom - England and Wales 28 Apr 2021 BAILII flag 2
British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has [2020] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1978 s12, s22
Finance Act 1989 s24
Finance Act 1997 s39, s47, s80

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Gmac UK v HMRC [2016] EWCA Civ 1015 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Oct 2016 BAILII flag 8
Leeds City Council v HMRC [2015] EWCA Civ 1293 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Dec 2015 BAILII flag 19
Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners [2014] EWCA Civ 684; [2014] 1 WLR 3867 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2014 BAILII flag 14
British Telecommunications plc v HMRC [2014] EWCA Civ 433 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2014 BAILII flag 15
HMRC v Gmac UK Plc BT Plc v HMRC [2012] UKUT 279 United Kingdom Upper Tribunal United Kingdom 3 Aug 2012 BAILII flag 5
Stadeco [2009] ECR I-5295 Europe circa 2009 flag 7
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95) [1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783 Court of Justice of the European Communities Europe 2 Dec 1997 BAILII flag 57
Goldsmiths [1997] ECR I-3801 Europe circa 1997 flag 14
[1986] QB 401 [1986] QB 401 United Kingdom circa 1986 LexisNexis / Westlaw flag 33
Rewe [1976] EUECJ R-33/76; [1977] 1 CMLR 533; [1976] ECR 1989 Court of Justice of the European Communities Europe 16 Dec 1976 BAILII flag 144
[1975] Ch 358 [1975] Ch 358 Court of Chancery United Kingdom circa 1975 LexisNexis / Westlaw flag 14

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