British Telecommunications Plc v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [1997] BTC 5111

CONSIDERED in

• College of Estate Management v HM Revenue and Customs

APPEAL RESOLVED in

• British Telecommunications Plc v Commissioners of Customs and Excise

This document cites

• Litster v Forth Dry Dock and Engineering Company Ltd
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Commissioners of Customs and Excise v British Telecom Plc



See all quotations

• British Airways Plc v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Value Added Tax Act 1994
• Taxes Management Act 1970
• Cheshire and Merseyside (County Boundaries) Order 1992
• Value Added Tax (Input Tax) Order 1992
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Sabine von Colson and Elisabeth Kamann v Land Nordrhein-Westfalen.