An Checker Heating & Service Engineers

Core Citations

REPORTED OPINION OF in

• [2013] TC 02895

FOLLOWED in

• Colaingrove Ltd (Appellant Appellant) v The Commissioners for HM Revenue and Customs

This document cites

• Inco Europe Ltd v First Choice Distribution (A Firm)
• Colaingrove Ltd
• British Airways Plc v Commissioners of Customs and Excise
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise



See all quotations

• Wm Morrison Supermarkets Ltd
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Finance Act 2001
• Finance Act 2000
• Value Added Tax Act 1994
• Finance Act 1995
• Value Added Tax (Reduced Rate) Order 1998
• European Commission v French Republic.
• Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.
• Commission of the European Communities v French Republic.
• Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien.
• Commission of the European Communities v Federal Republic of Germany.
• Commission of the European Communities v French Republic.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.