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Totel Ltd v Revenue And Customs   flag  1

[2016] EWCA Civ 1310
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th December, 2016

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Totel v HMRC [2018] UKSC 44; [2018] 1 WLR 4053 United Kingdom Supreme Court United Kingdom 26 Jul 2018 BAILII flag 12

Legislation Cited

Legislation Name Provision
Finance Act 1994 s49, s52, s59, s60, s40, s54, s55
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
HMRC v Pendragon plc [2015] UKSC 37; [2015] 3 All ER 919; [2015] 1 WLR 2838 United Kingdom Supreme Court United Kingdom 10 Jun 2015 BAILII flag 39
Totel Ltd v HMRC [2014] UKUT 485 United Kingdom Upper Tribunal United Kingdom 27 Oct 2014 BAILII flag 6
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
Revenue and Customs Commissioners v Stringer [2009] UKHL 31; [2009] 4 All ER 1205; [2009] IRLR 677; [2009] ICR 985; [2009] All ER (D) 168 House of Lords United Kingdom 10 Jun 2009 BAILII flag 41
Pontin [2009] ECR I-10467 Europe circa 2009 flag 20
Lindorfer v Council of the European Union (C-227/04 P) [2007] ECR 6767 Europe circa 2007 flag 1
Reemtsma Cigarettenfabriken GmbH [2007] ECR 1-2425 Europe circa 2007 flag 3
Cordero Alonso [2006] EUECJ C-81/05; [2006] ECR I-7569 Court of Justice of the European Communities Europe 7 Sep 2006 BAILII flag 13
Pasquini [2003] EUECJ C-34/02; [2003] ECR I-6515 Court of Justice of the European Communities Europe 19 Jun 2003 BAILII flag 2
Preston v Wolverhampton Health Care NHS Trust (No 2) [2001] UKHL 5; [2001] 2 AC 455; [2001] 3 All ER 947; [2001] 2 WLR 448; [2001] OPLR 1; [2001] IRLR 237; [2001] ICR 217; [2001] Emp LR 256 House of Lords United Kingdom 8 Feb 2001 BAILII flag 36
Edis [1998] EUECJ C-231/96; [1998] ECR I-4951 Court of Justice of the European Communities Europe 15 Sep 1998 BAILII flag 44
Levez v TH Jennings (Harlow Pools) Ltd (C-326/96) [1998] ECR I-7835 Europe circa 1998 flag 26
Palmisani [1997] EUECJ C-261/95; [1997] ECR I-4025 Court of Justice of the European Communities Europe 10 Jul 1997 BAILII flag 69
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Salumi [1980] ECR 1237 Europe circa 1980 flag 21

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