BUPA Purchasing Ltd v HM Revenue and Customs

Core Citations

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CONSIDERS

• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• [Court of Session—Second Division.]
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another

[See more]

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)

REFERS TO

• University Court of the University of Glasgow and Others v Commissioners of Customs and Excise
• Courts Plc v Commissioners of Customs and Excise
• University of Sussex v Commissioners of Customs and Excise

[See more]

• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Elias Gale Racing v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• R v Commissioners of Inland Revenue, ex parte Preston
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications

CONSIDERS

• Finance Act 1996
• Value Added Tax Act 1994 - Articles : S-73
• Value Added Tax Act 1994

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• Value Added Tax Act 1994 - Articles : S-84
• Value Added Tax Act 1994 - Articles : S-24

RESUELVE RECURSO

• BUPA Purchasing Ltd v HM Revenue and Customs

APPLIES

• Commissioners of Customs and Excise v Pegasus Birds Ltd

APPROVES

• Commissioners of Customs and Excise v Sooner Foods Ltd

DISTINGUISHES

• Ali (trading as Vakas Balti) v HM Revenue and Customs

CITED in

• Revenue and Customs Commissioners v Vodafone Group Services Ltd

REPORTED OPINION OF in

• [2008] STC 101
• [05/07/2007] TLR 2
• [2007] BTC 5635

[See more]

• [2007] BVC 603

REFERRED in

• Lewisham London Borough Council v Malcolm
• Aria Technology Ltd v The Commissioners for HM Revenue and Customs
• The Queen (on the Application of BMW AG) The Queen (on the Application of Jaguar Cars Exports Ltd) and Another v The Commissioners of HM Revenue and Customs

[See more]

• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs

CONSIDERED in

• Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Commissioners

This document cites

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• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• R v Commissioners of Inland Revenue, ex parte Preston
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.2)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise



See all quotations

• Courts Plc v Commissioners of Customs and Excise
• Ex parte Preston (pet. all.)
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)
• Ali (trading as Vakas Balti) v HM Revenue and Customs
• Courts Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications
• University of Sussex v Commissioners of Customs and Excise
• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pegasus Birds Ltd
• [Court of Session—Second Division.]
• Elias Gale Racing v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Sooner Foods Ltd
• University Court of the University of Glasgow and Others v Commissioners of Customs and Excise
• Ridgeons Bulk Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finance Act 1996