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Mario Angiolini's Library

Cases C-231/07 and C-232/07 Tierce Ladbrokes SA & Derby SA v Belgium

The European Court of Justice decided this case by way of an order, released on 14 May 2008, and without an opinion from the Advocate General. Despite the length of time since release of the Order, no English version of the order is ...

Maine Distribution Ltd v HMRC [VAT Decision 20284]

The Appellant ("Maine") first registered for VAT as a furniture distributor though, in October 2005, it informed the Commissioners that it would commence wholesale trading in Computer Chip Units ("CPUs").  The Commissioners ...

Mobile Export 365 Ltd & Shelford IT Ltd v HMRC [2007] EWHC 1737 (Ch)

This was an appeal to the High Court by the taxpayers, two associated companies engaged in wholesale trades in mobile phone in the so called "grey" market, against the refusal by the Tribunal to strike out the Commissioners' case and ...

JP Morgan Fleming Claverhouse Investment Trust plc v Commissioners of HM Revenue and Customs

The appellants in the main proceedings were JP Morgan Fleming Claverhouse Investment Trust plc, an ITC managed externally by JP Morgan Fleming Asset Management (UK) Limited ("the Managers"), and the Association of Investment ...

Opening the Floodgates?

The appellants in the main proceedings were JP Morgan Fleming Claverhouse Investment Trust plc, an ITC managed externally by JP Morgan Fleming Asset Management (UK) Limited ("the Managers"), and the Association of Investment ...

Centralan Property Ltd v C & E Comrs (Case C-63/04)

Centralan Property Ltc v C & E Comrs (Case C-63/04) (Judgment released on 15 December 2005) concerned the proper application of the system of deductions envisaged by Article 20(3) of the Sixth Directive, following the disposal of ...

Banks, Universities and Hospitals: the Limits to Tax Avoidance

On 21 February 2006, the European Court of Justice ("ECJ") delivered its long awaited judgments in three related VAT cases: Halifax, University of Huddersfield and BUPA.  It doing so, it provided ...

Case C-465/03 Kretztechnik AG v Finanzamt Linz

This case concerned the proper treatment, for the purpose of the Sixth Directive, of issues of shares by a company in order to increase its working capital and whether input tax incurred in relation to such share issue could be ...

Case I/S Fini H v Skatteministeriet

Cessation of business - Taxable traders who have ceased their economic activity abut continue to be liable for rent and other charges relating to business premises, the lease of which contains a non-termination clause, are entitled to deduct ...

Beynon and Partners v C & E Comrs [2004] UKHL 53

Single or multiple supplies - Where a doctor authorised to dispense drugs personally administers those drugs there is no separate supply of goods but a single supply of exempt medical services - Supplies should not be artificially split and tax ...

R v (1) Commissioners of Customs & Excise (2) The Attorney General, ex parte Federation of Technological Industries [2004] EWHC 254 (Admin)

Section 77A and paragraph 4 of Schedule 11, VATA 1994 - An argument that these provisions lacked vires under the Sixth Directive was likely to succeed and the matter should be referred to the ECJ for a preliminary ruling.  All other ...

C&E Commissioners v Laura Ashley Ltd

Time limits for assessments under VATA 1994 s 73(2) - Where repayment traders submit voluntary disclosures and, as a result of that voluntary disclosure, the Commissioners make a payment to the trader, the time limit for any ...

LAMIT v CCE

The High Court dismissed the appeal by the Local Authorities Mutual Investment Trust ("LAMIT") against a decision of the VAT and Duties Tribunal upholding the Commissioners refusal of a claim for input tax made more than 3 years after the ...

Local Authorities Mutual Investment Trust v C & E Comrs [2003] EWHC 2766 (Ch)

The High Court dismissed the appeal by the Local Authorities Mutual Investment Trust ("LAMIT") against a decision of the VAT and Duties Tribunal upholding the Commissioners refusal of a claim for input tax made more than three years ...

Bond House Systems Limited v C&E Comrs

Commissioners succeed in arguing that purchases and sales of computer chips entered into by the unwitting participant in a "carousel fraud" did not amount to "economic activity" and that, accordingly, the trader had not incurred any input tax ...

Bond House Systems Limited v C&E Comrs

Commissioners succeed in arguing that purchases and sales of computer chips entered into by the unwitting participant in a "carousel fraud" did not amount to "economic activity" and that, accordingly, the trader had not incurred any input tax ...

Challenging Vehicle Seizure by Customs

With the coming into force of Council Directive 92/12, travellers have had a Community law right to import unlimited amounts of tobacco and alcohol from the EU, provided they are for their own use.  Whilst this right is widely ...