Card Protection Plan Ltd v Commissioners of Customs and Excise

Core Citations

---

CONSIDERS

• Value Added Tax Act 1983
• Commissioners of Customs and Excise v British Airways Plc

REFERS TO

• British Railways Board v Coustoms and Excise Commissioners

CITES

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

REPORTED OPINION OF in

• [1992] STC 797
• [1992] BTC 5157
• [1992] BVC 157

APPEAL RESOLVED in

• Card Protection Plan Ltd v Commissioners of Customs and Excise

AFFIRMED in

• Card Protection Plan Ltd v Commissioners of Customs and Excise

RELIED UPON in

• Saga Holidays Ltd v Commissioner of Taxation

APPLIED in

• Dollond & Aitchison Ltd
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• College of Estate Management v Revenue and Customs Commissioners

[See more]

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

REFERRED in

• R (Freeserve.com Plc) v Commissioners of Customs and Excise (America Online Inc., interested party)
• Commissioners of Customs and Excise v Southern Primary Housing Association Ltd
• Hartwell Plc v Commissioners of Customs and Excise

[See more]

• Commissioners of Customs and Excise v Abbey National Plc
• St Helen's School Northwood Ltd v HM Revenue and Customs
• National Westminster Bank Plc
• Commissioners of HM Revenue & Customs v Mayflower Theatre Trust Ltd

CONSIDERED in

• Commissioners of Customs and Excise v Century Life Plc
• Commissioners of Customs and Excise v Abbey National Plc
• College of Estate Management v HM Revenue and Customs

[See more]

• College of Estate Management v HM Revenue and Customs
• 1. United Biscuits (Pension Trustees) Ltd and Another v The Commissioners for HM Revenue and Customs
• United Utilities Plc v Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Talacre Beach Caravan Sales Ltd v Customs & Excise
• The Commissioners of Customs and Excise v Plantiflor Ltd
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Scottish Exhibition Centre Limited V. The Commissioners For Her Majesty's Revenue And Customs
• Peugeot Motor Company Plc v Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Mayflower Theatre Trust Ltd v HM Revenue and Customs
• Re Digital Satellite Warranty Cover Ltd
• Commissioners of Customs and Excise v Electronic Data Systems Ltd
• Card Protection Plan Ltd v Commissioners of Customs and Excise

CITED in

• R (International Masters Publishers Ltd) v HM Revenue and Customs
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)

This document cites

---

• British Railways Board v Coustoms and Excise Commissioners
• Commissioners of Customs and Excise v British Airways Plc
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Insurance Companies Act 1982



See all quotations

• Value Added Tax Act 1983
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]