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British Telecommunications Plc v Revenue and Customs (Rev 1)   flag  2

[2021] EWHC 1095 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
28th April, 2021

Legislation Cited

Legislation Name Provision
1972 Act
Finance Act 1972
Finance Act 1978 s12, s22
Finance Act 1985 s32
Finance Act 1989 s24, s40, s80
Finance Act 1990 s10, s11, s16, s22, s36, s40
Finance Act 1997 s3, s22, s39, s80

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
British Telecommunications Plc v Revenue and Customs (Rev 1) [2021] EWHC 1095 High Court of England and Wales United Kingdom - England and Wales circa 2021 BAILII flag
Southern Gas Networks Plc v Thames Water Utilities Ltd [2018] EWCA Civ 33; [2018] 1 WLR 5977 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Jan 2018 BAILII flag 3
Iveco Ltd v Revenue and Customs Commissioners [2017] EWCA Civ 1982 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Dec 2017 BAILII flag 4
Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401 United Kingdom Supreme Court United Kingdom 1 Nov 2017 BAILII flag 18
Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200 United Kingdom Supreme Court United Kingdom 11 Apr 2017 BAILII flag 106
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
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
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
Fii (SC) 1 [2012] 2 AC 33 United Kingdom circa 2012 LexisNexis / Westlaw flag 2
R (on the application of the Child Poverty Action Group) v Secretary of State for Work and Pensions [2010] UKSC 54; [2011] 2 AC 15; [2011] 1 All ER 729; [2011] 2 WLR 1; [2010] All ER (D) 97 United Kingdom Supreme Court United Kingdom 8 Dec 2010 BAILII flag 38
AC Ward & Sons Ltd v Catlin (Five) Ltd [2009] EWCA Civ 1098; [2010] Lloyds Rep IR 301 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 10 Sep 2009 BAILII flag 205
Easyair Ltd v Opal Telecom Ltd [2009] EWHC 339 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 61
Tankard v John Fredericks Plastics Ltd; Hibberd v Fawcett Old Ltd; Jones v Attrill [2008] EWCA Civ 306; [2009] 4 All ER 526; [2009] 1 WLR 1731; [2008] All ER (D) 126 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Dec 2008 BAILII flag 17
Revenue and Customs Commissioners v Total Network SL [2008] UKHL 19; [2008] 1 AC 1174; [2008] 2 All ER 413; [2008] All ER (D) 160; [2008] BVC 340; [2008] BTC 5216; [2008] BPIR 699; [2008] 2 WLR 711 House of Lords United Kingdom 12 Mar 2008 BAILII flag 125
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] UKHL 49 House of Lords United Kingdom circa 2006 BAILII flag 75
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
Hughes v Colin Richards & Co [2004] EWCA Civ 266; [2004] PNLR 35; [2004] All ER (D) 172 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Mar 2004 BAILII flag 144
Manifest Shipping Co Ltd v Uni-Polaris Shipping Co Ltd [2001] UKHL 1; [2001] 1 All ER 743; [2001] 1 Lloyds Rep 389; [2001] Lloyds Rep IR 247; [2001] 2 WLR 170; [2001] 1 All ER (Comm) 193 House of Lords United Kingdom 18 Jan 2001 BAILII flag 93
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
Goldsmiths [1997] ECR I-3801 Europe circa 1997 flag 14
VATA and the Value Added Tax Regulations [1995] SI 1995/2518 United Kingdom circa 1995 flag 129
[1991] Si 1991/371 [1991] SI 1991/371 United Kingdom circa 1991 flag 1
[1986] Si 1986/335 [1986] SI 1986/335 United Kingdom circa 1986 flag 1
Becker [1982] EUECJ R-8/81; [1982] ECR 53; [1982] 1 CMLR 499 Court of Justice of the European Communities Europe 19 Jan 1982 BAILII flag 128
Value Added Tax (General and Bad Debt Relief)(Amendment) Regulations [1981] SI 1981/1080 United Kingdom circa 1981 flag 1
[1978] Si 1978/1129 [1978] SI 1978/1129 United Kingdom circa 1978 flag 2
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

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