Source: https://chrissievers.com/supreme-court-uk/?shared=email&msg=fail
Timestamp: 2019-11-19 00:17:01
Document Index: 254903051

Matched Legal Cases: ['UKSC ', 'UKSC ', 'UKSC ', 'EWCA ', 'UKSC ', 'UKSC ', 'UKSC ', 'UKSC ', 'UKSC ']

Supreme Court (UK) | All about GST in Australia
SAE Education Ltd v Revenue and Customs [2019] UKSC 14
whether the supply of education to students was exempt from VAT as supplies made by a college or university – whether the appellant was a college of Middlesex University
factors relevant to assessing whether a body is a college of a university
Her Majesty’s Revenue and Customs v Aimia Coalition Loyalty UK Limited (formerly known as Loyalty Management UK Limited) [2013] UKSC 15
VAT – whether the promoter of a loyalty scheme is entitled to input tax for payments made to retailers of goods who participate in the scheme and provide goods to customers who redeem points
Case analysis – here
Airtours Holidays Transport Ltd v Revenue and Customs [2016] UKSC 21
INPUT TAX – tripartite agreement entered into by the Respondent, a number of financial institutions and PricewaterhouseCoopers whose fee was to be paid for by the Respondent–whether input tax of the Respondent – no
Court of Appeal decision – AirTours Holidays Transport Ltd v Revenue and Customs [2013] EWCA Civ 1033
Littlewood’s Limited v Revenue and Customs [2017] UKSC 70
whether taxpayers entitled to compound interest on the repayment of overpaid VAT – appeal dismissed
Revenue and Customs v Pendragon plc [2015] UKSC 37
whether a scheme relating to demonstrator cars used by retail distributors for test drives and other internal purposes whereby input tax credits could be recovered on the purchase of the car but output tax was voided when the car was sold second hand to a consumer was an abuse of law – discussion of the application of the principle of abuse of law to tax avoidance schemes – whether the essential aim was to obtain a tax advantage
Revenue and Customs v The Rank Group Plc [2015] UKSC 48
whether the revenue from electronic slot machines used for gaming resulting from the provision of a “gaming machine” as defined and more particularly whether for the purposes of that definition the element of chance in the game was “provided by means of the machine” or by an outside agency of some kind – if not, the takings were exempt – the machines were terminals connected to a central network but the element of chance was provided “by means of” the action of the player pressing the button and generating the winning or losing combination – the terminal was therefore the active means by which the element of chance was created
whether company which markets and arranges holiday accommodation though an on-line website and the essential question was whether the appellant was acting as a principal, or as an agent, when making the supplies of hotel accommodation
WHA Limited v Her Majesty’s Revenue and Customs [2013] UKSC 24
whether motor vehicle repairers making supply of repair services to company who pays the repair costs instead of, or as well as, to the insured
Orders made – [2013] UKSC 15