TC09596 - [2025] UKFTT 00895 (TC)

Fecha: 16-May-2025

Authorities and documents

Authorities and documents

The authorities, to which we were referred by the parties included:

(1)

Tolsma v Inspecteur der Omzetbelasting Leeuwarden (Case 16/93) [1994] STC 509 (‘Tolsma’);

(2)

C & E Comrs v Redrow Group plc [1999] 1 WLR 408; [1999] STC 161 (‘Redrow’);

(3)

A1 Lofts Ltd v HMRC [2010] UKFTT 581 (TC) (‘A1 Lofts’);

(4)

R & C Comrs v Loyalty Management UK Ltd and Baxi Group Ltd v R & C Comrs (Joined Cases C-53/09 and C-55/09) [2010] STC 2651 (‘Loyalty Management (CJEU)’);

(5)

Lower Mill Estate v HMRC[2011] STC 636 (‘Lower Mill Estate’);

(6)

HMRC v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd) [2013] UKSC 15, [2013] STC 784 (‘Aimia’);

(7)

WHA Ltd v R & C Comrs[2013] UKSC 24; [2013] 2 All ER 907; [2013] STC 943 (‘WHA Ltd’);

(8)

Secret Hotels 2 Limited v HMRC[2014] UKSC 16, [2014] 2 All ER 685 (‘Secret Hotels’);

(9)

Adecco (UK) Ltd & Ors v HMRC[2018] EWCA Civ 1794 (‘Adecco’);

(10)

R & C Comrs v Newey [2013] STC 2432 (‘Newey (CJEU)’)

(11)

HMRC v Newey (t/a Ocean Finance)[2018] EWCA Civ 791, [2018] STC 1054 (‘Newey’);

(12)

HMRC v Airtours Holidays Transport Ltd[2016] UKSC 21, [2016] 4 WLR 87; [2016] STC 1509 (‘Airtours’);

(13)

National Car Parks Ltd v HMRC[2019] EWCA Civ 854, [2019] 3 All ER 590 (‘National Car Parks’);

(14)

All Answers Ltd v HMRC [2020] UKUT 236 (TCC) (‘All Answers’);

(15)

Trustees of the BT Pension Scheme v HMRC [2016] STC 66 (‘BT Pension Scheme’);

(16)

Metropolitan International Schools v HMRC [2019] EWCA Civ 156 (‘MIS’);

(17)

KSM Henryk Zeman SP Z.o.o. v HMRC [2021] STC 1706 (‘KSM’);

(18)

Hoey v HMRC [2022] EWCA Civ 656 (‘Hoey’);

(19)

Caerdav Ltd v HMRC[2023] UKUT 179 (TCC) (‘Cardev’);

(20)

Queenscourt v HMRC [2024] UKFTT 460 (TC) (‘Queenscourt’);

(21)

Treasures of Brazil Ltd v HMRC [2024] UKFTT 929 (TC) (‘Treasures of Brazil’); and

(22)

Veolia ES Landfill Ltd & Anor v HMRC[2016] EWHC 1880 (Admin) (‘Veolia’).

10.

The documents to which we were referred included: (i) the Hearing Bundle consisting of 1354 pages; (ii) the Authorities Bundle consisting of 1284 pages; (iii) the Appellant’s Skeleton Argument dated 25 April 2025; and (iv) HMRC’s Skeleton Argument dated 7 May 2025.