Baines & Ernst Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)

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• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

RESUELVE RECURSO

• Baines & Ernst Ltd v Commissioners of Customs and Excise

VARIES

• Baines & Ernst Ltd v Commissioners of Customs and Excise

CONSIDERS

• Finance Act 1997
• Unfair Terms in Consumer Contracts Regulations 1999
• Value Added Tax Act 1994 - Articles : S-80

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• Finance Act 1997

REPORTED OPINION OF in

• [2006] STC 1632
• [2006] BTC 5649
• [2006] BVC 28

CITED in

• British Association of Leisure Parks, Piers and Attractions Ltd v Revenue and Customs Commissioners

REFERRED in

• R Premier Foods (Holdings) Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Q Cold Ltd ((in Administration)) (Interested Party)

This document cites

• Baines & Ernst Ltd v Commissioners of Customs and Excise
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Value Added Tax Act 1994
• Finance Act 1997



See all quotations

• Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien.