College of Estate Management v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Moyna v Secretary of State for Work and Pensions

[See more]

• Beynon and Partners v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise

REFERS TO

• Beynon and Partners v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Biogen Inc. v Medeva Plc

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-9
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-30

[See more]

• British Telecommunications Plc 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)

RESUELVE RECURSO

• College of Estate Management v HM Revenue and Customs

APPLIES

• Card Protection Plan Ltd v Commissioners of Customs and Excise

CITED in

• Insurancewide.com v Commissioners for HMR&C
• DPP v Fearon
• Revenue and Customs Commissioners v Finnamore (t/a Hanbidge Storage Services)

[See more]

• TC03024: Planet Sport (Holdings) Ltd
• TC03255: Wiltonpark Ltd and related appeals
• TC03645: Itchen Sash Window Renovation Ltd
• TC03107: Magic Memories Group (UK) Ltd

REPORTED OPINION OF in

• 20/10/2005 Daily Cases
• [2006] 2 CMLR 3
• [2005] 4 All ER 933

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• [2005] STC 1597
• [2005] NR Uned 172
• [26/10/2005] TLR 1
• [2005] BTC 5673
• [2005] 1 WLR 3351

CONSIDERED in

• HM Revenue and Customs v Zurich Insurance Company
• R (International Masters Publishers Ltd) v HM Revenue and Customs
• Commissioners of HM Revenue & Customs v Mayflower Theatre Trust Ltd

[See more]

• R (International Masters Publishers Ltd) v HM Revenue and Customs
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• HM Revenue and Customs v AXA UK Plc (C-175/09)
• Wiltonpark Ltd and Others v The Commissioners for HM Revenue & Customs
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Commisioners for HM Revenue and Customs v David Baxendale Ltd
• HM & Customs v David Baxendale Ltd
• Tumble Tots (UK) Ltd v HM Revenue and Customs
• Holland andaanother v HM Revenue and Customs
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• Birkdale School Sheffield v HM Revenue and Customs

REFERRED in

• The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
• Revenue and Customs Commissioners v Open University
• Balhousie Holdings Ltd v Revenue and Customs Commissioners

[See more]

• Metropolitan International Schools Ltd v The Commissioners for HM Revenue and Customs

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• Biogen Inc. v Medeva Plc
• British Telecommunications Plc v Commissioners of Customs and Excise
• College of Estate Management v HM Revenue and Customs
• Moyna v Secretary of State for Work and Pensions



See all quotations

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Biogen Inc. v Medeva Plc
• Beynon and Partners v Commissioners of Customs and Excise
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Education (Listed Bodies) (England) Order 2000
• Beynon and Partners v Commissioners of Customs and Excise
• 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.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax