Capital One Developments Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Schott Kem Ltd v Bentley
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Siskina (Owners of cargo lately laden on board) v Distos Compania Naviera S.A.

[See more]

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Yau and Others v Customs & Excise
• Clark v University of Lincolnshire and Humberside

CONSIDERS

• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-37
• Civil Jurisdiction and Judgments Act 1982

CONSIDERED in

• Rioni Ltd v HM Revenue and Customs
• [1] Port Zante Merchants Association [2] Sol E Mar [3] Captain Jack [4] Square Duty Free [5] Diamond Island [6] Duty Free Plaza Applicants/Defendants v [1] Alex Decosta [2] Urban Development Corporation [3] Ministry of Tourism [4] Attorney General of St. Christopher and Nevis Respondents/Defendants [ECSC]

REFERRED in

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

REPORTED OPINION OF in

• [2002] STC 479
• [19/02/2002] TLR 2
• [2002] BTC 5300

[See more]

• [2002] BVC 428

APPLIED in

• R (UK Tradecorp Ltd ) v C & E Commissioners

NOT FOLLOWED in

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Interim Relief)

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Clark v University of Lincolnshire and Humberside
• Siskina (Owners of cargo lately laden on board) v Distos Compania Naviera S.A.
• Yau and Others v Customs & Excise
• Schott Kem Ltd v Bentley



See all quotations

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Han and Yau t/a Murdishaw Supper Bar and Others v Commissioners of Customs and Excise
• Civil Jurisdiction and Judgments Act 1982
• Value Added Tax Act 1994
• Supreme Court (now known as Senior Courts) Act 1981
• Civil Procedure Rules 1998
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• 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