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Newnham College

The House of Lords has given HMRC leave to appeal the decision of the Court of Appeal in The Principal and Fellows of Newnham College Cambridge v CRC [2006] STC 1010, so HMRC have provided interim guidance for those businesses affected by the Court of Appeal decision.

Wakefield SpC 471; Conde Nast Publications Ltd v CRC; Kittel v Belgium (Case C-439/04), Belgium v Recolta Recycling SPRL (Case C-440/04); Talacre Beach Caravan Sales Ltd v CCE (Case C-252/05); Smallwood v CRC; Marks & Spencer plc v CRC - reference to ECJ from HL 12 July 2006

Able UK Holdings v Skelton; Marlow Gardner & Cooke Ltd Directors Pension Scheme v CRC

Abbey National plc v CRC, Court of Appeal, 29 June 2006

Rose v Director of the Assets Recovery Agency (SpC 543); CCE v Barclays Bank plc; CRC v Loyalty Management UK Ltd; Jade Palace Ltd (SpC 540)

EDI Services Ltd and others (SpC 539)

Badischer Winzerkeller eG v Land Baden-Wurttemberg (Case C-264/04)

L.u.P. GmbH v Finanzamt Bochum-Mitte (C-106/05); CRC v Compass Contract Services UK Ltd; Finanzamt Eisleben v Feuerbestattungsverein Halle eV (C-430/04); Madeley and another (SpC 547)

De Danske Bilimportører v Skatteministeriet (Case C-98/05), European Court of Justice, 1 June 2006

Cadbury Schweppes plc and another v Williams; Snell (SpC 532)

British Telecommunications plc SpC 535; Moffat SpC 538

Magpar VI BV v Staatssecretaris van Financien (Case C-509/04); Fraser (SpC 530)

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