British Telecommunications Plc v Commissioners of Customs and Excise
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Core Citations
CONSIDERS
- Bophuthatswana National Commercial Corporation Ltd 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
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REFERS TO
- Commissioners of Customs and Excise v British Airways Plc
- Commissioners of Customs and Excise v Svenska International Plc
- Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
RESUELVE RECURSO
APPROVES
- Commissioners of Customs and Excise v Wellington Private Hospital Ltd
- Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
REVERSES
- British Telecommunications Plc v Commissioners of Customs and Excise
- British Telecommunications Plc v Commissioners of Customs and Excise (No 2)
CONSIDERS
- Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
- Value Added Tax Act 1994 - Articles : S-19
REPORTED OPINION OF in
REFERRED in
CONSIDERED in
- Co-operative Wholesale Society Ltd v The Commissioners of Customs and Excise
- HM Revenue and Customs v Zurich Insurance Company
- Beynon and Partners v Commissioners of Customs and Excise
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CITED in
This document cites
- British Telecommunications Plc v Commissioners of Customs and Excise
- Commissioners of Customs and Excise v Svenska International Plc
- Commissioners of Customs and Excise v British Airways Plc
- Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
- Commissioners of Customs and Excise v Wellington Private Hospital Ltd