Birkdale School Sheffield v HM Revenue and Customs

Core Citations

CONSIDERS

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• College of Estate Management v Revenue and Customs Commissioners

[See more]

• Beynon and Partners v Commissioners of Customs and Excise

REFERS TO

• Tumble Tots (UK) Ltd v HM Revenue and Customs
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow

RESUELVE RECURSO

• Birkdale School Sheffield v HM Revenue and Customs

APPLIES

• Beynon and Partners v Commissioners of Customs and Excise

CITES

• Commissioners of Customs and Excise v FDR Ltd
• Telewest Communications Plc and another v Commissioners of Customs and Excise

REVERSES

• Birkdale School Sheffield v HM Revenue and Customs

CONSIDERS

• College of Estate Management v HM Revenue and Customs
• Expert Witness Institute v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)

[See more]

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994 - Articles : SCH-9
• Tribunals and Inquiries Act 1992 - Articles : S-11
• Value Added Tax Act 1994

REPORTED OPINION OF in

• [2008] BTC 5274
• 05/03/2008 Daily Cases
• [23/04/2008] TLR 1

[See more]

• [2008] BVC 397

CONSIDERED in

• HM Revenue and Customs v AXA UK Plc (C-175/09)

This document cites

• Tumble Tots (UK) Ltd v HM Revenue and Customs
• Expert Witness Institute v Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Birkdale School Sheffield v HM Revenue and Customs
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Beynon and Partners v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v FDR Ltd
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Tumble Tots (UK) Ltd v R & C Commissioners
• College of Estate Management v HM Revenue and Customs
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• College of Estate Management v Revenue and Customs Commissioners
• Beynon and Partners v Commissioners of Customs and Excise
• 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.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.