- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…ecretary of State for Work and Pensions [2010] UKSC 54, [2011] 2 AC 15 (“CPAG”), Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29, [2018] AC 275 (“Investment Trust Companies”) and Littlewoods Limited v Revenue and Customs Commissioners [2017] UKSC 70, [2018] AC 869 (“Littlewoods”).…”
- Cited — Vodafone Ltd & Ors v The Office Of Communications 2020-02-19
“…[2018] AC 275…”
- Cited — Kahrmann v Harrison-Morgan 2019-11-27
“…de by and came directly from 38 WC Ltd: see the decision of the Supreme Court in Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29, [2018] AC 275, at [51] per Lord Reed JSC.…”
- Cited — WM Morrison Supermarkets Plc v Various Claimants 2018-10-22
“…iples in Norwich Pharmacal Co v Customs and Excise Commissioners [1974] AC 133); Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29, [2018] AC 275 (held: sections 80 and 80A of the Value Added Tax Act 1994 and the Value Added Tax Regulations 1995 provided an exhaustive code for the repayment by the commis…”
- Cited — Argyle UAE Ltd v Par-La-Ville Hotel And Residences Ltd & Ors 2018-07-26
“…lated point that the appellants relied upon the decision of the Supreme Court in Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2018] AC 275 for the proposition that the benefit received by the defendant must come directly from the claimant. The judge regarded this as too narrow a construction of Lo…”