- Cited — Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs 2022-12-09
“…sioners [2014] UKSC 16, [2014] STC 937 (see Lord Neuberger at [31]-[32] and Airtours Holidays Transport Ltd v Revenue and Customs Commissioners [2016] UKSC 21, [2016] STC 1509, Beheersmaatschappij Van Ginkel Waddinxveen BV v Inspecteur der Omzetbelasting, Utrecht C-163/91 at [21] and HMRC v Paul Newey [2013] EUECJ C-653/11, viz that …”
- Cited — British Airways Plc v Prosser 2019-04-02
“…ept of a “supply” is “an autonomous concept of the EU-wide VAT system” (see Revenue and Customs Commissioners v Airtours Holidays Transport Ltd [2016] UKSC 21, [2016] STC 1509, per Lord Neuberger, at paragraph 20), so must article 79(c) of the Principal VAT Directive fall to be interpreted in its own terms rather than on the basis of…”
- Applied — Adecco UK Ltd & Ors v The Commissioners for HMRC 2018-07-30
“…s (which, however, could not extend to the decision of the Supreme Court in Revenue and Customs Commissioners v Airtours Holidays Transport Ltd [2016] UKSC 21, [2016] STC 1509, which had not yet been decided), the FTT arrived at this conclusion as to the legal principles that fell to be applied:…”
- Cited — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“… Commissioners [2013] UKSC 24, [2013] STC 943, at [27] per Lord Reed JSC, and Revenue & Customs Commissioners v Airtours Holidays Transport Ltd [2016] UKSC 21, [2016] STC 1509, at [47] per Lord Neuberger PSC.…”