British Telecommunications plc v HMRC 15

[2014] EWCA Civ 433

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

11th April, 2014

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Monmore Properties Ltd v Revenue And Customs (PRELIMINARY ISSUES - whether global assessment)	[2024] UKFTT 137	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Feb 2024	BAILII
British Telecommunications plc v HMRC	[2023] EWCA Civ 1412	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 Dec 2023	BAILII	2
Moore v HMRC	[2022] UKFTT 411	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Sep 2022	BAILII	2
British Telecommunications Plc v Revenue and Customs (Rev 1)	[2021] EWHC 1095 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Apr 2021	BAILII	2
British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has	[2020] UKFTT 278	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jun 2020	BAILII
FMX Food Merchants Import Export Co Ltd v HMRC	[2020] UKSC 1	United Kingdom Supreme Court	United Kingdom	29 Jan 2020	BAILII	2
Dixons Retail PLC v Revenue & Customs (VAT - bespoke retail scheme)	[2019] UKFTT 714	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
Dividend Group Litigation v Revenue and Customs Commissioners	[2019] EWHC 338 (Ch); [2019] 1 WLR 5097	High Court of England and Wales	United Kingdom - England and Wales	20 Feb 2019	BAILII	6
FMX Food Merchants Import Export Co Ltd v HMRC	[2018] EWCA Civ 2401	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Oct 2018	BAILII	2
First Agency Ltd v Revenue & Customs (VAT - REPAYMENTS : Vat - repayments)	[2018] UKFTT 391	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2018	BAILII
Iveco Ltd v Revenue and Customs Commissioners	[2017] EWCA Civ 1982	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	1 Dec 2017	BAILII	4
Gmac UK v HMRC	[2016] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Oct 2016	BAILII	8
Drax Power Ltd v HMT	[2016] EWHC 228 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	10 Feb 2016	BAILII	3
Leeds City Council v HMRC	[2015] EWCA Civ 1293	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Dec 2015	BAILII	19
Iveco Ltd v Revenue & Customs	[2014] UKFTT 451	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2014	BAILII

Legislation Cited

Legislation Name	Provision
Regulations (Cth)
European Communities Act 1972	s2
Finance Act 1972
Finance Act 1978	s3, s4, s5, s12, s22, s39
Finance Act 1985	s22, s32
Finance Act 1989	s24, s39, s40, s80
Finance Act 1990	s10, s11, s16, s22, s36, s40
Finance Act 1997	s22, s39, s80, s121

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Arango Jaramillo v European Investment Bank (EIB) (Case C-334/12)	[2013] 2 CMLR 49		Europe	circa 2013		2
Plantanol	[2009] ECR I-8343		Europe	circa 2009		13
ASM Brescia	[2008] EUECJ C-347/06; [2008] ECR I-5641; [2008] 3 CMLR 35	Court of Justice of the European Communities	Europe	17 Jul 2008	BAILII	8
Netto Supermarkt	[2008] EUECJ C-271/06; [2008] ECR I-771	Court of Justice of the European Communities	Europe	21 Feb 2008	BAILII	9
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2	House of Lords	United Kingdom	23 Jan 2008	BAILII	74
Viamex Agrar Handel	[2008] EUECJ C-37/06; [2008] ECR I-69	Court of Justice of the European Communities	Europe	17 Jan 2008	BAILII	8
Ecotrade	[2008] ECR I-3457		Europe	circa 2008		10
Spain v Council	[2006] EUECJ C-310/04; [2006] ECR I-7285; [2006] 3 CMLR 47	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII	25
Federation of Technological Industries	[2006] EUECJ C-384/04; [2006] ECR I-4191; [2006] CEC 669; [2006] 3 CMLR 11	Court of Justice of the European Communities	Europe	11 May 2006	BAILII	23
Vemw	[2005] EUECJ C-17/03; [2005] ECR I-4983; [2005] 5 CMLR 8	Court of Justice of the European Communities	Europe	7 Jun 2005	BAILII	43
Goed Wonen (Taxation)	[2005] EUECJ C-376/02	Court of Justice of the European Communities	Europe	26 Apr 2005	BAILII	17
Autologic Holdings plc v Inland Revenue Commissioners	[2005] UKPC 17; [2006] 1 AC 118; [2005] 4 All ER 1141; [2005] 1 WLR 2546; [2005] All ER (D) 424; [2005] BTC 402; 77 Tax Cas 504	Privy Council	United Kingdom	circa 2005	BAILII	66
Financien (Joined Cases C-487/01 and C-7/02)	[2004] ECR I-5337		Europe	circa 2004		55
Sanders v Commission	[2004] ECR II-3315		Europe	circa 2004		10
Sudholz	[2004] EUECJ C1701; [2004] 2 CMLR 31; [2004] ECR I-4243; [2004] CEC 377	Court of Justice of the European Communities	Europe	circa 2004	BAILII	13
Gerolsteiner Brunnen GmbH & Co v Putsch GmbH (C-100/02)	[2004] ECR I-691; [2004] ETMR 40; [2004] RPC 39		Europe	circa 2004		29
CR Smith Glaziers (Dunfermline) Ltd v Customs and Excise Commissioners	[2003] UKHL 7; [2003] 1 All ER 801; [2003] 1 WLR 656; [2003] All ER (D) 286; [2003] SC (HL) 21; [2003] SCLR 222; [2003] SLT 355; [2003] BTC 5193; [2003] BVC 249; [2003] STI 267	House of Lords	United Kingdom - Scotland	20 Feb 2003	BAILII	17
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2)	[1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1	House of Lords	United Kingdom	18 Nov 1999	BAILII	38
Belgocodex	[1998] EUECJ C-381/97; [1998] ECR I-8153	Court of Justice of the European Communities	Europe	3 Dec 1998	BAILII	16
Molenheide	[1997] EUECJ C-286/94; [1998] CEC 208; [1998] All ER (EC) 61; [1998] 1 CMLR 1186; [1997] ECR I-7281	Court of Justice of the European Communities	Europe	18 Dec 1997	BAILII	26
Duff	[1996] EUECJ C-63/93; [1996] ECR I-569	Court of Justice of the European Communities	Europe	15 Feb 1996	BAILII	49
Fedesa	[1990] EUECJ R-88/146; [1991] 1 CMLR 507; [1990] ECR I-4023	Court of Justice of the European Communities	Europe	13 Nov 1990	BAILII	157
Litster v Forth Dry Dock & Engineering Co Ltd	[1990] 1 AC 546		United Kingdom	circa 1990	LexisNexis / Westlaw	161
Factortame Ltd v Secretary of State for Transport	[1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531	House of Lords	United Kingdom	18 May 1989	BAILII	81
Pickstone v Freemans plc	[1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357	House of Lords	United Kingdom	30 Jun 1988	BAILII	107
Commission v Belgium	[1984] ECR 1861		Europe	circa 1984		20
Becker	[1982] EUECJ R-8/81; [1982] ECR 53; [1982] 1 CMLR 499	Court of Justice of the European Communities	Europe	19 Jan 1982	BAILII	128

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