College of Estate Management v HM Revenue and Customs

Core Citations

CONSIDERS

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

RESUELVE RECURSO

• College of Estate Management v HM Revenue and Customs

CONSIDERS

• Value Added Tax Act 1994

REPORTED OPINION OF in

• [2004] BTC 5335
• [2004] BVC 395

APPEAL RESOLVED in

• College of Estate Management v HM Revenue and Customs

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994



See all quotations

• Education (Listed Bodies) (England) Order 2000
• Value Added Tax (Special Provisions) Order 1995
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.