- Cited — Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs 2022-12-09
“…[2010] ECR I-9187; [2010] STC 2651 at [39]-[40]); the contracts are the most useful starting point in that exercise, but not necessarily the end point: see…”
- Cited — Revenue And Customs v Fortyseven Park Street Ltd 2019-05-17
“…eceived” (Joined Cases C-53/09 and C-55/09 Revenue and Customs Commissioners v Loyalty Management UK Ltd and Baxi Group Ltd v Revenue and Customs Commissioners [2010] STC 2651, at paragraph 51 of the judgment; see also Case 102/86 Apple and Pear Development Council v Customs and Excise Commissioners [1988] STC 221, at paragraph 12 of…”
- Cited — Praesto Consulting UK Ltd v HM Revenue and Customs 2019-03-11
“…(Joined Cases C-53/09 and C55/09)EU:C:2010:590[2010] STC 2651, the CJEU held at [39]:…”
- Cited — Praesto Consulting UK Ltd v HM Revenue and Customs 2019-03-11
“… the relationship between Sintons, Mr Ranson and Praeto (c.f. HMRC v Loyalty Management UK Ltd and Baxi Group Ltd (Joined Cases C-53/09 and C55/09)EU:C:2010:590[2010] STC 2651, at [39]). The FTT concluded “the invoices do relate to services supplied by Sintons to Praesto” (FTT, paragraph 57)…”
- Cited — Adecco UK Ltd & Ors v The Commissioners for HMRC 2018-07-30
“…eceived” (Joined Cases C-53/09 and C-55/09 Revenue and Customs Commissioners v Loyalty Management UK Ltd and Baxi Group Ltd v Revenue and Customs Commissioners [2010] STC 2651, at paragraph 51 of the judgment of the Court of Justice of the European Union (“CJEU”); see also Case 102/86 Apple and Pear Development Council v Customs and …”
- Cited — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“…Cases C-53/09 and C-55/09, Revenue and Customs Commissioners v Loyalty Management UK Ltd, Baxi Group Ltd v Revenue and Customs Commissioners [2010] ECR I-9187, [2010] STC 2651, at paragraphs 39 and 40.…”