British Telecommunications Plc v Commissioners of Customs and Excise

Core Citations

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RESUELVE RECURSO

• British Telecommunications Plc v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax (General) Regulations 1985
• Commissioners of Customs and Excise v Faith Construction Ltd
• Southern Foundries (1926) Ltd v Shirlaw

[See more]

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)

REFERS TO

• Re New Zealand Shipping Company and Societe des Ateliers et Chantiers de France
• Cheall v Association of Professional Executive Clerical and Computer Staff

REPORTED OPINION OF in

• [30/01/1995] TLR 1
• [1997] BVC 222
• [1995] STC 239

REFERRED in

• Co-operative Wholesale Society Ltd v Commissioners of Customs and Excise (No 2)
• Sea Containers Ltd v Commissioners of Customs and Excise
• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise

[See more]

• Beynon and Partners v Commissioners of Customs and Excise

CONSIDERED in

• Harries (Plaintiff/Appellant) v Barclays Bank Plc
• Hartwell Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Plantiflor Ltd

CITED in

• Commissioners of Customs and Excise v Liverpool Institute for Performing Arts
• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)

APPLIED in

• Commissioners of Customs and Excise v Plantiflor Ltd
• Baxi Group Ltd v The Commissioners for Hm Revenue and Customs

APPEAL RESOLVED in

• British Telecommunications Plc v Commissioners of Customs and Excise

AFFIRMED in

• British Telecommunications Plc v Commissioners of Customs and Excise

REVERSED in

• British Telecommunications Plc v Commissioners of Customs and Excise

This document cites

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• Southern Foundries (1926) Ltd v Shirlaw
• Litster v Forth Dry Dock and Engineering Company Ltd
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Cheall v Association of Professional Executive Clerical and Computer Staff
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians



See all quotations

• Commissioners of Customs and Excise v Faith Construction Ltd
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Commissioners of Customs and Excise v British Telecom Plc
• British Airways Plc v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Re New Zealand Shipping Company and Societe des Ateliers et Chantiers de France
• 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
• Cheshire and Merseyside (County Boundaries) Order 1992
• Value Added Tax (Input Tax) Order 1992
• Value Added Tax (General) Regulations 1985
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Sabine von Colson and Elisabeth Kamann v Land Nordrhein-Westfalen.