Commissioners of Customs and Excise v Redrow Group Plc

Core Citations

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CONSIDERS

• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Redrow Group Plc

REFERS TO

RESUELVE RECURSO

• Commissioners of Customs and Excise v Redrow Group Plc

DISTINGUISHES

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-3
• Value Added Tax Act 1983 - Articles : S-14
• Value Added Tax Act 1983

REPORTED OPINION OF in

• [1999] UKHL J0211-1
• [1999] 2 All ER 1
• [1999] STC 161

[See more]

• [1999] 1 WLR 408
• [18/02/1999] TLR 2
• [1999] BVC 96
• [1999] BTC 5062

APPROVED in

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

DISTINGUISHED in

• Saga Holidays Ltd v Commissioner of Taxation

CITED in

• Professional Admin Service Centres Pty Ltd v Commissioner of Taxation
• Commissioner of Taxation v Secretary to the Department of Transport (Victoria)
• Tc03058: D P A S Ltd

[See more]

• 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
• Phones 4U Ltd ((in Administration)) and the Other Companies Listed at Schedule 1. v the Insolvency Act 1986
• Alfred McAlpine Construction Ltd v Panatown Ltd

CONSIDERED in

• Newcastle United Plc v HM Revenue and Customs
• HM Revenue and Customs v Zurich Insurance Company
• HM Revenue and Customs v Jeancharm Ltd (t/a/ Beaver International)

[See more]

• Debenhams Retail Plc v HM Revenue and Customs
• HM Revenue and Customs v Zurich Insurance Company
• Commissioners of Customs and Excise v Plantiflor Ltd
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.2)
• Airtours Holidays Transport Ltd v Revenue and Customs Commissioners
• Private Ashfield District Council v Commissioners of Customs and Excise
• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• The Commissioners of Customs and Excise v Plantiflor Ltd
• Royal and Sun Alliance Insurance Group Plc v Commissioners of Customs and Excise
• Leisure Pass Group Ltd v HM Revenue and Customs
• Peugeot Motor Company Plc v Commissioners of Customs and Excise
• MBNA Europe Bank Ltd v HM Revenue and Customs
• Baxi Group Ltd v The Commissioners for Hm Revenue and Customs
• Commissioners of HM Revenue & Customs v Mayflower Theatre Trust Ltd
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

REFERRED in

• WHA Ltd v HM Revenue and Customs
• Adecco UK Ltd and Others v Revenue and Customs Commissioners
• ACC Bank Plc v Cunniffe

This document cites

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• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Redrow Group Plc
• Value Added Tax Act 1983



See all quotations

• Value Added Tax (General) Regulations 1985