Source: https://library.croneri.co.uk/cio-index/wkuk_cio_idx_00002441
Timestamp: 2019-11-20 22:53:05
Document Index: 347913948

Matched Legal Cases: ['art. 135', 'art. 135', 'art. 135', 'art. 135', 'art. 137', 'art. 135', 'art. 135', 'art. 135', 'art. 135', 'art. 135', 'art. 135']

Finance and financial services | Croner-i Tax and Accounting
Advance or granting of credit
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(b) ; VATA94 Sch. 9, Grp. 5, item 2
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 5, Note (5)-(5B)
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (1A), (2A), (2B)
Supply of credit in connection with supply of goods or services
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (3)
Legislation/Regulatory – SI 1995/2518 reg. 103B
– see Banks and financial institutions
Booking fees on concert ticket purchases
Case Law – Revenue and Customs Commissioners v National Exhibition Centre Ltd [2015] BVC 506
Car sold with insurance
Case Law – Peugeot Motor Co plc & Anor v Customs and Excise Commissioners. [2004] BVC 269
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(e) ; VATA94 Sch. 9, Grp. 5, Note (2)
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(e)
Collection of monthly dental plan fees
Case Law – AXA UK plc [2008] BVC 2,023
Collective investment scheme, meaning
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (10)
Case Law – Bookit Ltd v Revenue and Customs Commissioners. [2005] BVC 612 ; Bookit Ltd v Revenue and Customs Commissioners. [2006] BVC 605 ; Bookit Ltd. [2004] BVC 2,229 ; Debenhams Retail plc v Customs and Excise Commissioners. [2004] BVC 554 ; Revenue and Customs Commissioners v Debenhams Retail plc. [2005] BVC 425 ; Scottish Exhibition Centre Ltd v Revenue and Customs Commissioners. [2007] BVC 716 ; Scottish Exhibition Centre Ltd. [2005] BVC 2,529
Credit negotiator, reliance on sixth directive before implementation
Case Law – Kloppenburg v. Finanzamt Leer (Case No. 70/83). (1984) 3 BVC 65 ; Weissgerber v. Finanzamt Neustadt an der Weinstraße (Case 207/87). (1990) 5 BVC 190 ; Weissgerber v. Finanzamt Neustadt an der Weinstraße (Case 207/87). [1991] BVC 40
– see Credit transactions
Current, deposit or savings accounts
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(d) ; VATA94 Sch. 9, Grp. 5, item 8
Case Law – HBOS plc v Revenue and Customs Commissioners. [2009] BVC 48 ; HBOS plc. [2007] BVC 2,394
Negotiation with credit card customers in arrears
Case Law – Barclays Bank plc [2008] BVC 2,189
Payment handling services supplied to dentists
Case Law – AXA UK plc [2008] BVC 2,023 ; Revenue and Customs Commissioners v AXA UK plc (Case C-175/09). [2011] BVC 35 ; Revenue and Customs Commissioners v AXA UK plc. [2008] BVC 605 ; Revenue and Customs Commissioners v Axa UK plc. [2012] BVC 1
Legislation/Regulatory – Dir. 2006/112 art. 137(1)(a)
Finance charges in group leasing arrangements
Case Law – Freight Transport Leasing Ltd. [1991] BVC 536
Financial institutions, money laundering
– see Money laundering
– see Tribunal Procedure Rules
Case Law – Abbey National plc. [2002] BVC 2,077
Commentary – Indirect Tax Reporter ¶27-400
Granting, negotiation and management of credit
Case Law – Customs and Excise Commissioners v. Guy Butler (International) Ltd. Guy Butler (International) Ltd. v. Customs and Excise Commissioners. (1975) 1 BVC 41 ; Customs and Excise Commissioners v. Guy Butler (International) Ltd. Guy Butler (International) Ltd. v. Customs and Excise Commissioners. (1976) 1 BVC 84
Case Law – Civil Service Motoring Association. [1996] BVC 2,790 ; Customs and Excise Commissioners v. Civil Service Motoring Association. [1997] BVC 203 ; Customs and Excise Commissioners v. Civil Service Motoring Association. [1998] BVC 21
Financial adviser acting as sub-agent
Case Law – Ludwig v Finanzamt Luckenwalde (Case C-453/05). [2009] BVC 967
Case Law – Customs and Excise Commissioners v Electronic Data Systems Ltd. [2003] BVC 451 ; Electronic Data Systems Ltd. [2002] BVC 2,190
Services in relation to hire-purchase facilities
Case Law – Customs & Excise Commissioners v. Lloyds TSB Group Ltd & Anor. [1998] BVC 173
Initial charge for investment in PEP's
Case Law – Ivory & Sime Trustlink Ltd v. Customs and Excise Commissioners. [1998] BVC 191
Instalment credit finance
– see also Conditional sale agreements; Credit sale agreements; Hire-purchase agreements
Legislation/Regulatory – BB 27/1999-1 ; VATA94 Sch. 9, Grp. 5, item 4
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 3
Instalment credit finance, administration fee
Commentary – Indirect Tax Reporter ¶40-200(28)
Legislation/Regulatory – BB 18/2003-2 ; VATA94 Sch. 9, Grp. 5, item 5, Note (5)-(5B)
Case Law – Bloomsbury Wealth Management LLP [2012] TC 02063
Issue, transfer or receipt or any dealings with money
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (1)
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(e) ; VATA94 Sch. 9, Grp. 5, item 1
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (1A)
Underwriting of an issue
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 5A
Legal fees paid by borrower
Commentary – Indirect Tax Reporter ¶11-014
Management of authorised unit trust
Case Law – Prudential Assurance Co Ltd. [2001] BVC 2,201
Management of authorised unit trust schemes or trust based schemes
Authorised unit trust scheme, meaning
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (6)
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 9
Operator, meaning
Trust based scheme, meaning
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(b)
Legislation/Regulatory – BB 7/2006-3 ; Dir. 2006/112 art. 135(1)(g) ; HMRCBrf 35/2008 ; HMRCBrf 48/2008 ; HMRCBrf 58/2007 ; HMRCBrf 65/2007
Case Law – Abbey National plc and Inscape Investment Fund v Customs and Excise Commissioners (Case C-169/04). [2008] BVC 488 ; JP Morgan Fleming Claverhouse Investment Trust plc & Association of Investment Trust Companies v Revenue and Customs Commissioners (Case C-363/05). [2010] BVC 337 ; Staatssecretaris van Financien v Fiscale Eenheid X NV cs (Case C-595/13) [2016] BVC 1
Case Law – Lindum Resources Ltd. [1995] BVC 1,118
Negotiation and management of credit guarantees
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(c)
Notes or orders for payment of money
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 1
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 1, Note (1A)
Open-ended investment companies, management of scheme property
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, item 10
Scheme property, meaning
Legislation/Regulatory – VATA94 Sch. 9, Grp. 5, Note (8)
Open-ended investment company, meaning
Case Law – Continuum (Europe) Ltd. [1998] BVC 2,131 ; Customs and Excise Commissioners v Electronic Data Systems Ltd. [2003] BVC 451 ; Electronic Data Systems Ltd. [2002] BVC 2,190
Outsourced services to mortgage lenders
Case Law – Morpheus 2002 Ltd. [2007] BVC 2,224
Case Law – Finanzamt Frankfurt am Main V-Höchst v Deutsche Bank AG (Case C-44/11). [2012] BVC 596
Securities and secondary securities
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(f) ; VATA94 Sch. 9, Grp. 5, item 6
Legislation/Regulatory – Dir. 2006/112 art. 135(1)(c) ; VATA94 Sch. 9, Grp. 5, item 1
Case Law – Capital One Bank (Europe) plc. [2006] BVC 2,148 ; MBNA Europe Bank Ltd v Revenue and Customs Commissioners. [2007] BVC 3 ; MBNA Europe Bank Ltd. [2006] BVC 2,395
Services of reporting accountants to share flotation
Case Law – Nightfreight plc. [1998] BVC 2,232
Financial Ombudsman Services Ltd to ombudsman authorities
Legislation/Regulatory – ESC 3.23
Financial Services Authority to self-regulating organisations
Legislation/Regulatory – ESC 3.28
Financial Services Compensation Scheme Ltd (FSCS) to compensation scheme authorities
Legislation/Regulatory – ESC 3.31