- Cited — Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs 2022-12-09
“…d Customs Commissioners [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-…”
- Cited — Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs 2022-12-09
“…[2016] UKSC 21; [2016] 4 WLR 87 at [48], citing Case C-53/09 and C-55/09…”
- Cited — Yoo Design Services Ltd v Iliv Realty PTE Ltd 2021-04-20
“…the test of business efficacy and/or obviousness (see for example Halllman Holding Ltd v Webster [2016] UKPC 3 (at [14]); Airtours Holiday Transport Ltd v HMRC [2016] UKSC 21; [2016] 4 W.L.R. 87; [2016] 4 All ER 1 (at [38]) and Impact Funding Solutions Ltd v AIG Europe…”
- Cited — British Airways Plc v Prosser 2019-04-02
“…Just as the concept 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 tha…”
- Considered — Praesto Consulting UK Ltd v HM Revenue and Customs 2019-03-11
“…Much of the relevant case law was considered by Supreme Court in Revenue and Customs Commissioners v Airtours Holidays Transport Ltd [2016] UKSC 21, [2016] 4. W.L.R 87. The UT at [39] provided a useful summary of relevant principles, as set out by Lord Neuberger in his judgment (in particular at [42]-[51])…”
- Cited — Praesto Consulting UK Ltd v HM Revenue and Customs 2019-03-11
“…mic interests of the taxpayer, may not satisfy the objective direct and immediate link test: Airtours Holiday Transport Ltd v Revenue and Customs Commissioners [2016] UKSC 21, [2016] 4 WLR 87.…”
- Applied — Adecco UK Ltd & Ors v The Commissioners for HMRC 2018-07-30
“…f the authorities (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
“…Revenue &Customs 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.…”