British Telecommunications Plc v Commissioners of Customs and Excise

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

[See more]

• Commissioners of Customs and Excise v Svenska International Plc

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

• British Telecommunications Plc v Commissioners of Customs and Excise

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

• [1999] UKHL J0701-1
• 01/07/1999 Daily Cases
• [1999] STC 758

[See more]

• [1999] 3 All ER 961
• [1999] BVC 306
• [1999] BTC 5273
• [05/07/1999] TLR 1
• [1999] 1 WLR 1376

REFERRED in

• Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd

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

[See more]

• Talacre Beach Caravan Sales Ltd v Customs & Excise
• R (International Masters Publishers Ltd) v HM Revenue and Customs
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• Debenhams Retail Plc v HM Revenue and Customs
• Beynon and Partners v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Plantiflor Ltd
• Hartwell Plc v Commissioners of Customs and Excise
• Baxi Group Ltd v The Commissioners for Hm Revenue and Customs
• Co-operative Wholesale Society Ltd v The Commissioners of Customs and Excise
• Sea Containers Ltd v The Commissioners of Customs and Excise
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• College of Estate Management v Revenue and Customs Commissioners
• Beynon and Partners v Commissioners of Customs and Excise
• HM & Customs v David Baxendale Ltd
• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Sea Containers Ltd v The Commissioners of Customs and Excise
• The Commissioners of Customs and Excise v Plantiflor Ltd
• Kimberly-Clark Ltd v Commissioners of Customs and Excise
• Peugeot Motor Company Plc v Commissioners of Customs and Excise

CITED in

• TC03024: Planet Sport (Holdings) Ltd

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
• British Telecommunications Plc v Commissioners of Customs and Excise



See all quotations

• 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 Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• British Telecommunications Plc v Commissioners of Customs and Excise
• Practice Direction (Commercial Court and Admiralty Court: Setting down and skeleton arguments)
• British Telecommunications Plc v Commissioners of Customs and Excise (No 2)
• Commissioners of Customs and Excise v Svenska International Plc
• Value Added Tax Act 1994
• Cheshire and Merseyside (County Boundaries) Order 1992
• Value Added Tax (Input Tax) Order 1992
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment