- Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…ction Group) v Secretary 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 — Re A (Parental Responsibility) 2023-06-16
“…Safe Access Zones) NI Bill [2022] UKSC 32 as establishing [at paragraph 19] the test as being that described by the UKSC in Christian Institute v Lord Advocate [2017] UKSC 29 at paragraph 88:…”
- Cited — First Alternative Medical Staffing Ltd v The Commissioners of HMRC 2022-03-04
“…uropean Union in VDP Dental Laboratory NV v Staatssecretaris van Financiën (C-144/13) and the decision of the Supreme Court in Investment Trust Companies v HMRC[2017] UKSC 29. The choice that the taxpayer faced in those cases was between (1) relying on an exemption provided by an EU Directive with direct effect in the member state, …”
- Cited — Kahrmann v Harrison-Morgan 2019-11-27
“…nt to her was made 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
“… under the principles 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 repaymen…”
- Cited — Argyle UAE Ltd v Par-La-Ville Hotel And Residences Ltd & Ors 2018-07-26
“… dealt with a related 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 con…”
- Cited — Southern Gas Networks Plc v Thames Water Utilities Ltd 2018-01-25
“…ners [2008] EWCA Civ 306; [2009] Ch 69; and also two more recent decisions of the Supreme Court (Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 WLR 1200 and Littlewoods Limited v Revenue and Customs Commissioners [2017] UKSC 70; [2017] 3 WLR 1401). He submitted that these cases provided autho…”