American Express v HM Revenue and Customs

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Tumble Tots (UK) Ltd v HM Revenue and Customs

[See more]

• Commissioners of Customs and Excise v FDR Ltd
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Procter & Gamble UK v HM Revenue and Customs
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• HM & Customs v David Baxendale Ltd

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-7
• Value Added Tax Act 1994 - Articles : SCH-5
• Value Added Tax Act 1994

REPORTED OPINION OF in

• [2010] BVC 381

REFERRED in

• The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP

This document cites

• Tumble Tots (UK) Ltd v HM Revenue and Customs
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• Procter & Gamble UK v HM Revenue and Customs
• HM Revenue and Customs v Zurich Insurance Company
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• HM & Customs v David Baxendale Ltd
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Weight Watchers (UK) Ltd v HM Revenue and Customs Commissioner
• Commissioners of Customs and Excise v FDR Ltd
• Tumble Tots (UK) Ltd v R & C Commissioners
• Value Added Tax Act 1994
• Value Added Tax (Place of Supply of Services) Order 1992
• College of Estate Management v Revenue and Customs Commissioners
• Beynon and Partners v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Zoological Society of London.
• Peter d'Ambrumenil and Dispute Resolution Services Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Commission of the European Communities v French Republic.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Finanzamt Heidelberg v ISt internationale Sprach- und Studienreisen GmbH.
• Maatschap M.J.M. Linthorst, K.G.P. Pouwels en J. Scheren c.s. v Inspecteur der Belastingdienst/Ondernemingen Roermond.
• Jürgen Dudda v Finanzgericht Bergisch Gladbach.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Aktiebolaget NN v Skatteverket.
• RLRE Tellmer Property sro v Finanční ředitelství v Ústí nad Labem.
• Bernd von Hoffmann v Finanzamt Trier.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.