Commissioners of Customs and Excise v Plantiflor Ltd

Core Citations

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CONSIDERS

• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise

[See more]

• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Redrow Group Plc

RESUELVE RECURSO

• Commissioners of Customs and Excise v Plantiflor Ltd

APPLIES

• British Telecommunications Plc v Commissioners of Customs and Excise
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Redrow Group Plc

APPROVES

• Commissioners of Customs and Excise v Reed Personnel Services Ltd

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-19

APPROVED in

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd)

COMMENTED in

• Saga Holidays Ltd v Commissioner of Taxation

CITED in

• Commissioner of Taxation v Secretary to the Department of Transport (Victoria)
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)

REPORTED OPINION OF in

• [2002] 3 CMLR 5
• [31/07/2002] TLR 1
• [2002] 1 WLR 2287

[See more]

• [2002] BTC 5413
• [2002] BVC 572

CONSIDERED in

• Virgin Gorda Yacht Harbour v Little Dix Bay Hotel Company
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• Airtours Holidays Transport Ltd v Revenue and Customs Comrs

[See more]

• WHA Ltd v Commissioners of Customs and Excise
• Peugeot Motor Company Plc v Commissioners of Customs and Excise
• A1 Lofts Ltd v HM Revenue and Customs
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Virgin Gorda Yacht Harbour v Little Dix Bay Hotel Company

This document cites

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• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Redrow Group Plc
• British Telecommunications Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd



See all quotations

• Commissioners of Customs and Excise v Plantiflor Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• British Telecommunications Plc v Commissioners of Customs and Excise
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Finanzamt Uelzen v Dieter Armbrecht.
• Karlheinz Fischer v Finanzamt Donaueschingen.
• 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