Beynon and Partners v Commissioners of Customs and Excise

Core Citations

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CONSIDERS

• British Telecommunications Plc v Commissioners of Customs and Excise
• Beynon and Partners v Commissioners of Customs and Excise

REFERS TO

• Moyna v Secretary of State for Work and Pensions
• British Telecommunications Plc v Commissioners of Customs and Excise

CONSIDERS

• National Health Service (General Medical and Pharmaceutical Services) (Scotland) Amendment (No. 3) Regulations 1992
• Value Added Tax Act 1994 - Articles : SCH-9
• National Health Service Act 1977 - Articles : S-43

[See more]

• Value Added Tax Act 1994 - Articles : SCH-8

RESUELVE RECURSO

• Beynon and Partners v Commissioners of Customs and Excise

APPLIES

• Card Protection Plan Ltd v Commissioners of Customs and Excise

CITES

• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)

COMMENTED in

• Saga Holidays Ltd v Commissioner of Taxation

CITED in

• Reliance Carpet Company Pty Ltd v Commissioner of Taxation
• Brady King Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v Secretary to the Department of Transport (Victoria)

[See more]

• South African Tourist Board v Revenue and Customs Comrs
• Wiltonpark Ltd and Others v The Commissioners for HM Revenue & Customs
• Kolden Holdings Ltd v Rodette Commerce Ltd and Another

REFERRED in

• Honourable Society of Middle Temple v Revenue and Customs Commissioners
• The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
• Awendale Resources Incorporated v Pyxis Capital Management Ltd

[See more]

• Spectrum Community Health CIC v R & C Commissioners [2024] UKUT 162 (TCC);

REPORTED OPINION OF in

• [2004] 4 All ER 1091
• [2005] STC 55
• [26/11/2004] TLR 5

[See more]

• [2004] NR Uned 236
• [2005] 1 WLR 86
• [2005] BVC 3

CONSIDERED in

• HM Revenue and Customs v Zurich Insurance Company
• R (International Masters Publishers Ltd) v HM Revenue and Customs
• R (International Masters Publishers Ltd) v HM Revenue and Customs

[See more]

• HM Revenue and Customs v Weight Watchers (UK) Ltd
• Ford Motor Company Ltd v R & C Commissioners
• HM Revenue and Customs v AXA UK Plc (C-175/09)
• Commisioners for HM Revenue and Customs v David Baxendale Ltd
• College of Estate Management v Revenue and Customs Commissioners
• HM & Customs v David Baxendale Ltd
• Tumble Tots (UK) Ltd v HM Revenue and Customs
• Holland andaanother v HM Revenue and Customs
• Birkdale School Sheffield v HM Revenue and Customs
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• Commissioners of HM Revenue & Customs v Mayflower Theatre Trust Ltd

This document cites

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• British Telecommunications Plc v Commissioners of Customs and Excise
• Beynon and Partners v Commissioners of Customs and Excise
• Beynon and Partners v Commissioners of Customs and Excise
• Moyna v Secretary of State for Work and Pensions
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)



See all quotations

• British Telecommunications Plc v Commissioners of Customs and Excise
• Hudson v George Harrison Ltd
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• National Health Service Act 1977
• National Health Service (General Medical Services) Regulations 1992
• Value Added Tax (Supply of Pharmaceutical Goods) Order 1995
• Cheshire and Merseyside (County Boundaries) Order 1992
• National Health Service (Pharmaceutical Services) Regulations 1992
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.