- Cited — The Commissioners for HMRC v Gray & Farrar International LLP 2023-02-13
“…s Ltd) v HMRC [2014] UKSC 16, [2014] STC 937. At paragraph 29 Lord Neuberger (with whom the other members of the court agreed) quoted the CJEU in HMRC v Newey (Case C-653/11) [2013] STC 2432, as to the importance of the contract which normally reflects the economic and commercial reality of the transaction, the latter being a funda…”
- Cited — Revenue And Customs v Fortyseven Park Street Ltd 2019-05-17
“…rformance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient” (Case C-653/11 Revenue and Customs Commissioners v Newey [2013] STC 2432, at paragraph 40 of the judgment; see also Case C-16/93 Tolsma v Inspecteur der Omzetbelasting Leeuwa…”
- Cited — British Airways Plc v Prosser 2019-04-02
“…“[C]onsideration of economic and commercial realities is a fundamental criterion for the application of the common system of VAT” (Case C-653/11 Revenue and Customs Commissioners v Newey [2013] STC 2432, at paragraph 42 of the judgment). The contractual position may nonetheless be important. That can be…”
- Cited — Praesto Consulting UK Ltd v HM Revenue and Customs 2019-03-11
“…(Case C-498/99) and Revenue and Customs Commissioners v Newey (t/a Ocean Finance) (Case C-653/11) [2013] STC 2432. In Town & Country, the CJEU emphasised that it was not necessary that the legal relationship be contractual or enforceable, because of the di…”
- Cited — Adecco UK Ltd & Ors v The Commissioners for HMRC 2018-07-30
“…rformance, the remuneration received by the provider of the service constituting the value actually given in return for the service supplied to the recipient” (Case C-653/11 Revenue and Customs Commissioners v Newey [2013] STC 2432, at paragraph 40 of the CJEU’s judgment; see also Case C-16/93 Tolsma v Inspecteur der Omzetbelasting…”