HM Revenue and Customs v The Rank Group

JurisdictionUK Non-devolved
Date2008
Year2008
CourtValue Added Tax & Duties Tribunal
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6 cases
  • HM Revenue and Customs v The Rank Group
    • United Kingdom
    • Chancery Division
    • 8 Junio 2009
  • The Commissioners for HM Revenue and Customs v The Rank Group Plc
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 30 Octubre 2013
    ...component serves several terminals (para. 24 of the judgment). The tribunal had decided (No. 20,688; [2008] BVC 2482 and No. 20,777; [2009] BVC 2120) that, from November 2003 at the latest, the UK's law and practice breached the principle of fiscal neutrality as similar products were taxed ......
  • The Rank Group Plc
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 11 Diciembre 2009
    ...the principle of fiscal neutrality under Community law. The tribunal had earlier decided (No. 20,688; [2008] BVC 2482 and No. 20,777; [2009] BVC 2120) that, from November 2003 at the latest, the UK's law and practice breached the principle of fiscal neutrality in that similar products were ......
  • Black Pearl Entertainments Ltd
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 2 Junio 2011
    ...takings from gaming machines and certain other machines prior to 6 December 2005 were VAT exempt. The case of Rank Group Ltd No. 20,777; [2009] BVC 2120 is referred to in more detail below. 7.On 9 September 2009 by e-mail, to the Appellant company's e-mail address (which could be found on t......
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