ACCA produce articles on historical tax cases. This page contains links to our articles on the subject of VAT and indirect tax. Follow the links to the full articles.
Tax case articles (VAT and indirect taxes):
- British Airways v C & E Commissioners.....[mixed supplies; flight and catering]
- BLP Group Plc v C & E Commissioners.....[sale of subsidiary to fund future taxable supplies]
- British Sky Broadcasting Ltd v C & E Commissioners.....[mixed supply; tv subscription and magazine]
- C & E Commissioners v Dearwood Ltd....[transfer of going concern (TOGC); whether applicable]
- C & E Commissioners v Elm Milk Ltd.....[input tax on car; business use]
- C & E Commissioners v Kingfisher Plc.....[group VAT registration]
- C & E Commissioners v Kuwait Petroleum (GB) Ltd.....[retailer's gift vouchers]
- C & E Commissioners v Lord Fisher.....[whether a business carried on; profit motive]
- C & E Commissioners v Mirror Group Plc.....[reverse premium on lease; taxable or exempt]
- C & E Commissioners v Redrow Group Plc.....[input tax on seller's estate agents fees by house-builder]
- CM Upton (t/a Fagomatic) v C & E Commissioners.....[input tax on supercar]
- CRC v AXA UK Plc [2010] STC 2825 (C-175/09).....[exempt supplies and dental insurance]
- Danfoss A/S, AstraZeneca A/S v Skatteministeriet CJEC Case.....[business entertaining]
- Elida Gibbs Ltd v C & E Commissioners.....[[promotional scheme and reduction of output tax]
- Fleming (t/a Bodycraft), Condé Nast Publications Ltd v HM Revenue & Customs.....[three year cap on overpayment claims]
- HM Revenue & Customs v The Principal & Fellows of Newnham College in the University of Cambridge.....[occupation of land]
- John Pimblett & Sons Ltd v C & E Commissioners.....[hot/cold takeaway food]
- Kieran Mullin Ltd v C & E Commissioners.....[hairdressers with self-employed stylists]
- Kretztechnik AG v Finanzamt Linz.....[issue of new shares; input tax]
- Macdonald Resorts Ltd v HMRC (ECJ Case C-270/09).....[overseas holiday accommodation; place of supply]
- Marks & Spencer v C & E Commissioners.....[cap on overpayment claims]
- Reed Employment v HMRC.....[supply of temporary staff by agency]
- TP Madgett (TP) & RM Baldwin (t/a Howden Court Hotel) v C & E Commissioners.....[tour operator margin scheme (TOMS)]
Tax case articles (all)
