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ING Intermediate Holdings Ltd v HMRC   flag  3

[2017] EWCA Civ 2111
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
13th December, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
WTGIL Ltd v Commissioners for His Majesty's Revenue and Customs (VALUE ADDED TAX - whether supply and fitting of 'black box' device to cars as condition of insurance policy was a supply of goods or services for consideration to holders of insurance policies - whether supply was deemed a supply of goods) [2024] UKUT 77 United Kingdom Upper Tribunal United Kingdom 26 Mar 2024 BAILII flag
Borough Council of King's Lynn and West Norfolk v HM Revenue and Customs [2022] UKUT 326 United Kingdom Upper Tribunal United Kingdom 6 Dec 2022 BAILII flag
Virgin Media Ltd v RCC [2018] UKFTT 556 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ING Intermediate Holdings Ltd v Revenue & Customs [2016] UKUT 298 United Kingdom Upper Tribunal United Kingdom 5 Jul 2016 BAILII flag 3
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
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd [2013] UKSC 15; [2013] 2 All ER 719 United Kingdom Supreme Court United Kingdom 13 Mar 2013 BAILII flag 52
Loyalty Management UK and Baxi Group [2010] ECR I-9187 Europe circa 2010 flag 26
TRM Copy Centres (UK) Ltd v Lanwall Services Ltd [2009] UKHL 35; [2009] 4 All ER 33; [2009] 1 WLR 1375; [2010] 1 All ER (Comm) 1098; [2009] 2 Lloyds Rep 332; [2009] All ER (D) 161 House of Lords United Kingdom circa 2009 BAILII flag 28
Attorney-General v Ebert [2005] EWHC 1254 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag 1
Tesco plc v Customs and Excise Commissioners [2003] EWCA Civ 1367 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Oct 2003 BAILII flag 17
Mirror Group plc v Customs and Excise Commissioners [2001] EWCA Civ 947; [2002] QB 546; [2001] 4 All ER 666; [2001] All ER (D) 102; (2001) 24 IPD 24058; [2001] UKHRR 1242; [2001] HRLR 57; [2001] EMLR 44; [2001] 3 WLR 1368 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2001 BAILII flag 40
Agnew v Commissioner of Inland Revenue [2001] UKPC 28; [2001] 2 AC 710; [2001] All ER 21; [2001] Lloyds Rep Bank 251; [2001] 2 BCLC 188; [2001] BCC 259; [2001] 3 WLR 454 Privy Council United Kingdom 5 Jun 2001 BAILII flag 108
BLP Group [1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750 Court of Justice of the European Communities Europe 6 Apr 1995 BAILII flag 54
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 318
British Railways [1977] 1 WLR 588 United Kingdom circa 1977 LexisNexis / Westlaw flag 14

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