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Littlewoods Retail Ltd v Revenue and Customs Commissioners   flag  36

[2014] EWHC 868 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
28th March, 2014

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2
Finance Act 1972 s21

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Henderson v Henderson [1843] EngR 917; [1843-60] 1 All ER 387; [1843-60] All ER 378; (1843) 3 Hare 100; 67 ER 313 Court of Chancery United Kingdom circa 1843 CommonLII flag 2021
Johnson v Gore Wood & Co [2002] UKHL J1214-3; [2002] 2 AC 1 House of Lords United Kingdom circa 2002 BAILII flag 1362
David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 938
[1967] 1 AC 853 [1967] 1 AC 853 United Kingdom circa 1967 LexisNexis / Westlaw flag 608
Arnold v National Westminster Bank plc [1991] 2 AC 93; [1991] 3 All ER 41; [1991] 2 WLR 1177 United Kingdom circa 1991 LexisNexis / Westlaw flag 454
Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd [2013] UKSC 46; [2014] AC 160; [2013] 4 All ER 715; [2013] 3 WLR 299; [2013] RPC 29 United Kingdom Supreme Court United Kingdom 3 Jul 2013 BAILII flag 337
Thoday v Thoday [1963] EWCA Civ 1219-1; [1964] 1 All ER 341; [1964] P 181; [1964] 2 WLR 371 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1963 BAILII flag 297
Gleeson v J Wippell & Co Ltd [1977] 3 All ER 54; [1977] 1 WLR 510 United Kingdom circa 1977 LexisNexis flag 226
Sempra Metals Ltd (formerly Metallgesellschaft Ltd) v Inland Revenue Commissioners [2007] UKHL 34; [2008] 1 AC 561; [2007] 4 All ER 657; [2007] 3 WLR 354; [2007] All ER (D) 294; [2007] BTC 509; 151 Sol Jo 985 House of Lords United Kingdom 18 Jul 2007 BAILII flag 208
President of India v La Pintada Compania Navigacion SA [1985] AC 104; [1984] 2 All ER 773; [1984] 3 WLR 10 United Kingdom circa 1985 LexisNexis / Westlaw flag 136
Vandervell Trustees Ltd v White [1971] AC 912; [1970] 3 All ER 16; (1970) 46 Tax Cas 341 United Kingdom circa 1971 LexisNexis / Westlaw flag 120
Thrasyvoulou v Secretary of State for the Environment; Oliver v Havering L B C [1990] 2 AC 273; [1990] 1 All ER 65; (1989) 88 LGR 217 United Kingdom circa 1989 LexisNexis / Westlaw flag 112
Revenue and Customs Commissioners [2011] UKSC 19; [2011] 2 AC 457; [2011] 2 WLR 1131 United Kingdom Supreme Court United Kingdom 11 May 2011 BAILII flag 108
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Duchess of Kingston's Case [1775-1802] All ER 623; (1776) 20 St Tr 355 United Kingdom circa 1775 LexisNexis flag 102
Halifax [2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36 Court of Justice of the European Communities Europe 21 Feb 2006 BAILII flag 101
Benedetti v Sawiris [2013] UKSC 50; [2014] AC 938; [2013] 4 All ER 253; [2013] 3 WLR 351 United Kingdom Supreme Court United Kingdom 17 Jul 2013 BAILII flag 100
Westdeutsche Landesbank Girozentrale v Islington London Borough Council; Kleinwort Benson Ltd v Sandwell Borough Council [1994] 4 All ER 890; [1994] 1 WLR 938; (1993) 91 LGR 323 United Kingdom circa 1993 LexisNexis flag 98
Watt (formerly Carter) v Ahsan [2007] UKHL 51; [2008] 1 AC 696; [2008] 1 All ER 869; [2008] IRLR 243; [2008] 2 WLR 17; [2008] ICR 82 House of Lords United Kingdom 21 Nov 2007 BAILII flag 94
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 87
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag 77
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
Caffoor v Commissioner of Income Tax, Colombo [1961] AC 584; [1961] 2 All ER 436 United Kingdom circa 1961 LexisNexis / Westlaw flag 70
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
Coöperatieve Aardappelenbewaarplaats [1981] ECR 445; [1981] 3 CMLR 337 Europe circa 1981 flag 52
Prime Sight Ltd v Lavarello [2013] UKPC 22; [2014] AC 436; [2013] 4 All ER 659; [2014] 2 WLR 84 Privy Council United Kingdom 9 Jul 2013 BAILII flag 47
Springwell Navigation Corporation v JP Morgan Chase Bank [2010] EWCA Civ 1221 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Nov 2010 BAILII flag 46
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag 43
Naturally Yours Cosmetics [1988] ECR 6365 Europe circa 1988 flag 37
Roquette Fr res v Commission [1976] EUECJ C-26/74; [1976] ECR 677 Court of Justice of the European Communities Europe 21 May 1976 BAILII flag 37
Elida Gibbs [1996] EUECJ C-317/94; [1996] ECR I-5339; [1996] CEC 1022 Court of Justice of the European Communities Europe 24 Oct 1996 BAILII flag 35
JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies [2007] EUECJ C-363/05; [2007] ECR I-5517 Court of Justice of the European Communities Europe 28 Jun 2007 BAILII flag 30
United States v Stone & Downer Co 274 US 225; 71 L Ed 1013; 47 SCt 616 United States Supreme Court United States 16 May 1927 WorldLII flag 30
Resolution Chemicals Ltd v H Lundbeck A/S [2013] EWCA Civ 924; [2014] RPC 5 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jul 2013 BAILII flag 27
[1993] Ecr i-4367 [1993] ECR I-4367 Europe circa 1993 flag 27
Kleinwort Benson Ltd v South Tyneside Metropolitan Borough Council [1994] 4 All ER 972 United Kingdom circa 1994 LexisNexis flag 26
Broken Hill Prop Co v Broken Hill Municipal Council [1926] AC 94; 95 LJPC 33 United Kingdom circa 1926 LexisNexis / Westlaw flag 24
Special Effects Ltd v L'Oréal SA [2007] EWCA Civ 1; [2007] RPC 15 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Jan 2007 BAILII flag 21
Benedetti v Sawiris [2010] EWCA Civ 1427 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 16 Dec 2010 BAILII flag 20
Pontin [2009] ECR I-10467 Europe circa 2009 flag 20
Littlewoods Organisation plc [2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Oct 2001 BAILII flag 16
[1994] QB 126 [1994] QB 126 United Kingdom circa 1994 LexisNexis / Westlaw flag 16
Wilkinson v Fitzgerald [2012] EWCA Civ 1166; [2013] 1 All ER 1146; [2013] 1 WLR 1776 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Aug 2012 BAILII flag 15
MyTravel [2005] EUECJ C-291/03; [2005] ECR I-8477; [2005] CEC 782 Court of Justice of the European Communities Europe 6 Oct 2005 BAILII flag 15
Goldsmiths [1997] ECR I-3801 Europe circa 1997 flag 14
Empire Stores [1994] ECR I-2329 Europe circa 1994 flag 10
Angle v Minister of National Revenue [1975] 2 SCR 248 Supreme Court of Canada Canada 27 May 1974 Supreme Court of Canada flag 10
Fallimento Olimpiclub [2009] ECR I-7501 Europe circa 2009 flag 5
Shop Direct Group v the Commissioners for Her Majesty s Revenue and Customs [2012] UKFTT 128 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2012 BAILII flag 4
Grattan Plc v Revenue & Customs [2011] UKFTT 31 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 11 Jan 2011 BAILII flag 4
Durwin Banks [2008] UKVAT V20695 VAT & Duties Tribunals United Kingdom 30 May 2008 BAILII flag 4
Carter Lauren Construction Ltd v Revenue and Customs Commissioners [2007] STC (SCD) 482 United Kingdom circa 2007 flag 4
Sita [2002] UKVAT V17991; [2003] V & DR 131 VAT & Duties Tribunals United Kingdom 18 Dec 2002 BAILII flag 4
Freemans [2001] EUECJ C8699; [2001] 2 CMLR 46; [2001] ECR I-4167; [2001] CEC 118 Court of Justice of the European Communities Europe 29 May 2001 BAILII flag 4
Shop Direct Group, Littlewoods Retail Ltd & Others v HMRC [2013] UKUT 189 United Kingdom Upper Tribunal United Kingdom 19 Apr 2013 BAILII flag 3
Shop Direct Group v Revenue And Customs [2014] EWCA Civ 255 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Mar 2014 BAILII flag 2
West & West v Finlay [2014] EWHC 868 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 2
Prudential Assurance Co Ltd v HMRC [2013] EWHC 3249 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag 2
Secretary of State for Business, Innovation and Skills v Nadham Singh Potiwal [2012] EWHC 3723 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag 2
HMRC v Grattan Plc [2011] UKUT 399 United Kingdom Upper Tribunal United Kingdom 28 Sep 2011 BAILII flag 2
Littlewoods Retail Ltd v HMRC [2010] EWHC 2771 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 2
[2008] Ecr i-5097 [2008] ECR I-5097 Europe circa 2008 flag 2
Curling v Securicor Ltd [2001] EWCA Civ 358 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Feb 2001 BAILII flag 2
Investment Trust Ltd v HMRC [2012] EWHC 458 High Court of England and Wales United Kingdom - England and Wales circa 2012 BAILII flag 1
Littlewoods Retail Ltd v HM Revenue and Customs [2010] EWHC 1071 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 1
FJ Chalke Ltd v Revenue and Customs Commissioners [2009] EWHC 952 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
University College London v Revenue & Customs [2008] UKVAT V20664; [2008] STI 1687; [2008] BVC 2376 VAT & Duties Tribunals United Kingdom 1 May 2008 BAILII flag 1
[2006] RPC 849 [2006] RPC 849 circa 2006 1
[1967] 1 AC 853-957 [1967] 1 AC 853-957 United Kingdom circa 1967 LexisNexis / Westlaw flag 1
65 Tax Cas 495 65 Tax Cas 495 United Kingdom circa 2007 flag 1
[2013] Ewhc 1310 [2013] EWHC 1310 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag
Revenue and Customs Commissioners [2013] EWHC 665 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag
Matalan Retail Ltd v Revenue and Customs Commissioners [2009] EWHC 2046 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag

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