Revenue and Customs Comrs v Rank Group Plc
| Jurisdiction | England & Wales |
| Judgment Date | 2012 |
| Date | 2012 |
| Year | 2012 |
| Court | Unspecified Court |
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41 cases
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Eynsham Cricket Club v Revenue and Customs Commissioners
... ... ), qualify for zero-rating for the purposes of value added tax (“VAT”) pursuant to Item 2, Group 5, Schedule 8 to the Value Added Tax Act 1994 (“the VAT Act”). The amount at stake on this ... distortion of competition” in order to show a breach of this principle: see R & C Commrs v Rank Group plc (Joined Cases C-259/10 and C-260/10) [2011] BVC 389 at [32] to [36]. [70] ... ...
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R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
...22 In that context the Commissioners and Royal Mail relied upon the recent Joined Cases C-259/10 and C-260/10 Rank Group Plc v HMRC [2012] STC 23 ("Rank Group"). These cases concerned a different exemption, namely, that applying to gambling transactions. So far as that exemption was concern......
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HMRC v GMAC UK Plc BT Plc v HMRC
...to the case which found its way to the ECJ as Revenue and Customs Commissioners v Rank Group Plc (Joined Cases C-259/10 and C-260/10) [2012] STC 23 (“Rank”) which is the most recent case to provide guidance about the interpretation of the principle of fiscal 63. Rank concerned the differenc......
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Taylor Clark Leisure Plc v The Commissioners For Her Majesty's Revenue and Customs
...13410 Rainy Sky SA v Kookmin Bank [2011] UKSC 50 Rank Group Plc v Revenue and Customs Commissioners (Joined cases C-259/10 and C-260/10) [2012] STC 23 Revenue and Customs Commissioners v Rank Group plc [2014] STC 470 Reed Employment Ltd v Revenue and Customs Commissioners [2013] STC 1286; 2......
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