Shares issue
Input tax
'supply of services'
Case Law –
Mirror Group Newspapers Ltd (No. 2). [1999] BVC 2,042
;
Mirror Group Newspapers Ltd v Customs and Excise Commissioners. [2000] BVC 119
;
Trinity Mirror plc v Customs and Excise Commissioners. [2001] BVC 167
Attribution
Case Law –
Easyjet plc. [2003] BVC 2,596
Generally
Case Law –
Kretztechnik AG v Finanzamt Linz (Case C-465/03). [2006] BVC 66
;
RAP Group plc v Commissioners of Customs and Excise. [2001] BVC 65
;
RAP Group plc. [2000] BVC 2,352
;
Swallowfield plc. [1993] BVC 580
Raising capital
Case Law –
Banner Management Ltd. [1991] BVC 599
Making of arrangements, exemption
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
;
Hargreaves Landsdown Asset Management Ltd. [1995] BVC 896
Subscriptions for
Case Law –
Oldbus Ltd. (1990) 5 BVC 798