Commissioners of Customs and Excise v Littlewoods Organisation Plc

Core Citations

CONSIDERS

• F & I Services Ltd v Commissioners of Customs and Excise
• The Littlewoods Organisation Plc

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• Rosgill Group Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Bugeja v Commissioners of Customs and Excise (No.2)

RESUELVE RECURSO

• Commissioners of Customs and Excise v Littlewoods Organisation Plc

CONSIDERS

• Finance Act 1972
• Value Added Tax Act 1994 - Articles : S-19
• Value Added Tax Act 1983

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• Value Added Tax Act 1994 - Articles : SCH-4

CITED in

• Mercedes-Benz Financial Services UK Ltd v Revenue and Customs Commissioners

REPORTED OPINION OF in

• 26/10/2001 Daily Cases
• [07/11/2001] TLR 3
• [2001] BTC 5608

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• [2002] BVC 71

DISTINGUISHED in

• Commissioners of Customs and Excise v Euphony Communications Ltd

REFERRED in

• Hartwell Plc v Commissioners of Customs and Excise
• Abbey National Plc v Commissioners of Customs and Excise
• Lex Service Plc v Commissioners of Customs and Excise

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• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• Mark John Wilson v Moira McNamara
• A1 Lofts Ltd v HM Revenue and Customs
• Tesco Plc v Commissioners of Customs and Excise

FOLLOWED in

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

This document cites

• F & I Services Ltd v Commissioners of Customs and Excise
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• R v The Inhabitants of West-Shefford
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Commissioners of Customs and Excise v Littlewoods Organisation Plc



See all quotations

• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd
• Lex Services Plc v Commissioners of Customs and Excise
• Bugeja v Commissioners of Customs and Excise (No.2)
• The Littlewoods Organisation Plc
• Rosgill Group Ltd v Commissioners of Customs and Excise
• Kuwait Petroleum (GB) Ltd
• Lex Service Plc
• Bugeja
• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• Value Added Tax Tribunals Rules 1986
• Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Boots Company plc v Commissioners of Customs and Excise.
• Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA".
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Wiener S.I. GmbH contra Hauptzollamt Emmerich.
• Empire Stores Ltd v Commissioners of Customs and Excise.
• H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst.
• Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Freemans plc v Commissioners of Customs & Excise.