Card Protection Plan Ltd v Commissioners of Customs and Excise

Core Citations

CITES

• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise

CONSIDERS

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Card Protection Plan Ltd v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-17
• Value Added Tax Act 1983
• Insurance Companies Act 1982 - Articles : S-2

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• Insurance Companies Act 1982
• Financial Services Act 1986 - Articles : S-132

REPORTED OPINION OF in

• [2006] GCCRV 1301
• GCCR 03 vat 0014
• [2001] 2 CMLR 2

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• [2001] STC 174
• [2001] 1 All ER Comm 438
• [2001] BVC 158
• [2001] BTC 5083
• 31/01/2001 Daily Cases
• [06/02/2001] TLR 2
• [2001] 2 WLR 329
• [2002] 1 AC 202

CITED in

• Saga Holidays Ltd v Commissioner of Taxation
• Reliance Carpet Company Pty Ltd v Commissioner of Taxation
• Re Claims Direct Test Cases

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• Revenue and Customs Commissioners v Finnamore (t/a Hanbidge Storage Services)
• TC03024: Planet Sport (Holdings) Ltd
• Digital Satellite Warranty Cover Ltd v Financial Services Authority
• Insurancewide.com Services Ltd v HM Revenue and Customs
• Re Digital Satellite Warranty Cover Ltd

CONSIDERED in

• Re Claims Direct Test Cases
• Beynon and Partners v Commissioners of Customs and Excise
• C & E Commissioners v Latchmere Properties Ltd

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• United Utilities Plc v Commissioners of Customs and Excise
• College of Estate Management v HM Revenue and Customs
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• College of Estate Management v HM Revenue and Customs
• American Express v HM Revenue and Customs
• R Freeserve.com Plc v The Commissioners of Customs and Excise
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• Baxi Group Ltd v The Commissioners for Hm Revenue and Customs
• United Utilities Plc v Commissioners of Customs and Excise
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Commisioners for HM Revenue and Customs v David Baxendale Ltd
• College of Estate Management v Revenue and Customs Commissioners
• Tumble Tots (UK) Ltd v HM Revenue and Customs
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Kimberly-Clark Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Electronic Data Systems Ltd
• Holland andaanother v HM Revenue and Customs
• Peugeot Motor Company Plc v Commissioners of Customs and Excise
• Birkdale School Sheffield v HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• 1st Indian Cavalry Club Ltd and Another v Commissioners of Customs and Excise



See all quotations

• Financial Services Act 1986
• Value Added Tax Act 1994
• Insurance Companies Act 1982
• Value Added Tax Act 1983
• Value Added Tax (Insurance) Order 1990
• 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