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R (on the application of ToTel Ltd) v HMRC   flag  7

[2011] EWHC 652 (Admin); [2012] 2 WLR 435
High Court of England and Wales
United Kingdom - England and Wales
24th March, 2011

Legislation Cited

Legislation Name Provision
Finance Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
R (oao ToTel Ltd) v First Tier Tribunal (Tax Chamber) and HMRC [2011] EWHC 652 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 3
R (Cart) v Upper Tribunal [2010] EWCA Civ 859; [2011] QB 120; [2010] 4 All ER 714; [2011] 2 WLR 36 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jul 2010 BAILII flag 31
Megtian Ltd (in administration) v HMRC [2010] EWHC 18 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 3
Seymour Limousines Ltd v Revenue & Customs [2009] UKVAT V20966 VAT & Duties Tribunals United Kingdom 25 Feb 2009 BAILII flag 3
Red12 v HMRC [2009] EWHC 2563 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 81
R (BAPIO Action Ltd) v Secretary of State for the Home Department [2007] EWCA Civ 1139; [2007] All ER (D) 172 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Nov 2007 BAILII flag 103
Buyco and Sellco v The Commissioners for HMRC [2006] UKVAT 19752 VAT & Duties Tribunals United Kingdom circa 2006 BAILII flag 1
Tricell UK Ltd v Revenue & Customs [2003] UKVAT V18127 VAT & Duties Tribunals United Kingdom 17 Apr 2003 BAILII flag 2
Tricell UK Ltd [2003] UKVAT 18127 VAT & Duties Tribunals United Kingdom circa 2003 BAILII flag 3
Marks & Spencer [2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572 Court of Justice of the European Communities Europe 11 Jul 2002 BAILII flag 66
Jokela v Finland [2002] ECHR 456; (2003) 37 EHRR 26 European Court of Human Rights Europe 21 May 2002 BAILII flag 10
Ali & Begum v Customs & Excise Commissioners [2002] V & DR 71 United Kingdom circa 2002 flag 5
R (Alconbury Developments Ltd) v Secretary of State for the Environment, Transport and the Regions [2001] UKHL 23; [2002] 2 AC 295; [2001] 2 All ER 929; [2001] 2 WLR 1389; [2001] HRLR 45; [2001] UKHRR 728; [2002] Env LR 12 House of Lords United Kingdom 9 May 2001 BAILII flag 269
Kofisa Italia Srl v Ministero delle Finanze [2001] ECR 1-207 Europe circa 2001 flag 1
Mercury Personal Communications v Secretary of State for Trade and Industry [2000] UKCLR 143 United Kingdom circa 2000 flag 2
R v Secretary of State for the Home Department; Ex parte Simms [1999] UKHL 33; [2000] 2 AC 115; [1999] 3 All ER 400; [1999] 3 WLR 328; [1999] EMLR 689; (1999) 7 BHRC 411; (1999) 2 CHRLD 359 House of Lords United Kingdom 8 Jul 1999 BAILII flag 562
R v Chief Constable of Sussex; Ex parte International Trader's Ferry Ltd [1998] UKHL 40; [1999] 2 AC 418; [1999] 1 All ER 129; [1998] 3 WLR 1260 House of Lords United Kingdom 11 Nov 1998 BAILII flag 71
Aprile [1998] ECR 1-7174 Europe circa 1998 flag 1
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 flag 26
R v Secretary of State for the Home Department; Ex parte Pierson [1997] UKHL 37; [1998] AC 539; [1997] 3 All ER 577; [1997] 3 WLR 492 House of Lords United Kingdom 24 Jul 1997 BAILII flag 253
R v Lord Chancellor, ex parte Witham [1997] EWHC Admin 237; [1998] QB 575; [1997] 2 All ER 779; [1998] 2 WLR 849 High Court of England and Wales United Kingdom - England and Wales 7 Mar 1997 BAILII flag 133
R v Minister of Agriculture, Fisheries and Food ex parte Roberts [1991] 1 CMLR 555 Europe circa 1991 flag 2
Les Verts v Parliament [1986] ECR 1339; [1987] 2 CMLR 343 Europe circa 1987 flag 94
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1141

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