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Fleming (t/a Bodycraft) v Revenue and Customs

Fleming (t/a Bodycraft) v Revenue and Customs

Case [2008] UKHL 2

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Case: [2008] UKHL 2
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Cases Citing This Decision

Harpur Trust (Appellants) v Brazel (Respondent) [2022] UKSC 21
Citation 1

…result is consistent with domestic rules of statutory interpretation: see the decision of the House of Lords in Fleming v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195, and Hein at para 50.…
Harpur Trust v Brazel [2022] UKSC 21
Citation 2

…ction 235(1)). That meaning is not incorporated into the WTR. It is clear from regulation 2(2) of the WTR (see above para 24) that Parliament recognised that in general at least the meaning of “week” for the purposes of the WTR would be that given to the word by the CJEU in interpreting that word in the WTD. Our…
FMX Food Merchants Import Export Co Ltd v Revenue and Customs [2020] UKSC 1
Citation 3

…e Act is not lightly to be disapplied. There must be a real inconsistency with EU law: see Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195, para 25, per Lord Walker of Gestingthorpe. Plainly no process of construction can be employed to make section 37(2)(a) mean the ex…
Prudential Assurance Company Ltd (Respondent) v Commissioners for Her Majesty's Revenue and Customs (Appellant) [2018] UKSC 39
Citation 4

…with EU law: section 80 of the Value Added Tax Act 1994, as originally enacted, in Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195; section 320 of the Finance Act 2004 in Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (Case C-362/12) EU:C:2013:83…
Prudential Assurance Company Ltd v Revenue and Customs [2018] UKSC 39
Citation 5

…patible with EU law: section 80 of the Value Added Tax Act 1994, as originally enacted, in Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195; section 320 of the Finance Act 2004 in Test Claimants in the FII Group Litigation v Revenue and Customs Comrs (Case C-362/12) EU:C…
Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70
Citation 6

…to be disapplied in respect of rights which had accrued before it was brought into force: Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195. It is on that basis that HMRC have repaid Littlewoods the overpaid tax back to 1973. The position was addressed legislatively in s…
Littlewoods Ltd and others v Commissioners for Her Majesty's Revenue and Customs [2017] UKSC 70
Citation 7

…to be disapplied in respect of rights which had accrued before it was brought into force: Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195. It is on that basis that HMRC have repaid Littlewoods the overpaid tax back to 1973. The position was addressed legislatively in s…
Investment Trust Companies v Revenue and Customs Commissioners [2017] UKSC 29
Citation 8

…on by the Managers to them. 11. Subsequently, the decision of the House of Lords in Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195 established that the retrospective manner in which the three year limitation period had been introduced (by an amendment to the 1994 Act,…
Revenue and Customs v The Investment Trust Companies [2017] UKSC 29
Citation 9

…11. Subsequently, the decision of the House of Lords in Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195 established that the retrospective manner in which the three year limitation period had been introduced (by an amendment to the 1994 Act, effected by the Finance Act…
FMX Foods Merchants Import Export Co Ltd (Respondent) v Commissioners for Her Majesty's Revenue & Customs (Appellant) [2020] UKSC 1
Citation 10

…ot lightly to be disapplied. There must be a real inconsistency with EU law: see Fleming (trading as Bodycraft) v Revenue and Customs Comrs [2008] UKHL 2; [2008] 1 WLR 195, para 25, per Lord Walker of Gestingthorpe. Plainly no process of construction can be employed to make section 37(2)(a) mean the exact opposi…
Revenue and Customs v NHS Lothian Health Board (Scotland) [2022] UKSC 28
Citation 11

…ding as Bodycraft) v Revenue and Customs Commissioners [2008] UKHL 2, [2008] 1 WLR 195 (“ Fleming ”), in particular that of Lord Walker of Gestingthorpe. What follows is a summary which is, I hope, adequate for our purposes. For many years after VAT was introduced, there was nothing in domestic legislation which…

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