Appleby Bowers v Commissioners of Customs and Excise

Core Citations

APPLIES

• Co-operative Wholesale Society Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

REPORTED OPINION OF in

• [2001] BVC 341
• [2001] BTC 5301
• [2001] STC 185

CONSIDERED in

• Beynon and Partners v Commissioners of Customs and Excise

REFERRED in

• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Holland andaanother v HM Revenue and Customs

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• British Airways Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd



See all quotations

• Co-operative Wholesale Society Ltd v Commissioners of Customs and Excise (No 2)
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Co-operative Wholesale Society Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Belgisch Interventie- en Restitutiebureau contra Prolacto NV.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.