HM Revenue and Customs v Royal Society for the Prevention of Cruelty to Animals and another
| Jurisdiction | England & Wales |
| Judgment Date | 2008 |
| Date | 2008 |
| Year | 2008 |
| Court | Court of Appeal (Criminal Division) |
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4 cases
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F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
...of Lawrence Collins LJ in Revenue and Customs Commissioners v RSPCA, Revenue and Customs Commissioners v ToTel Ltd [2007] EWHC 422 (Ch), [2008] STC 885. Mr Swift submitted that what is apparent from the cases is that, in applying the Community law principle of effectiveness, the ECJ has alw......
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F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
...examine Sempra and a decision of the English High Court on a VAT appeal, Revenue and Customs Commissioners v RSPCA [2007] EWHC 422 (Ch), [2008] STC 885 (“ RSPCA”). I will then draw the threads together and state my conclusions. (2) The position down to the decision of the ECJ in 78 The Six......
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Emblaze Mobility Solutions Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 03801
...of Collins LJ in HMRC v Royal Society for the Prevention of Cruelty To Animals and another; HMRC v ToTel Limited [2007] EWHC 422 (Ch), [2008] STC 885 (“RSPCA”) that: “The starting date is a matter within the discretion of the Tribunal, and I accept that it can take into account the policy i......
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Global Foods Ltd
Fortmount Trading Ltd
Hammonds of Knutsford PLC v The Commissioners for Her Majesty's Revenue & Customs, TC 04200
...to claim interest on general EU principles. Lawrence Collins LJ in HMRC v Royal 35 Society for the Prevention of Cruelty to Animals [2008] STC 885 said: Repayment supplement is not interest, i.e. not payment for the use of the money, but is a punitive measure intended as a “spur to efficien......