Commissioners of Customs and Excise v Leicester University Student Union

Core Citations

CONSIDERS

• London Hospital Medical College v Commissioners of Inland Revenue
• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise

RESUELVE RECURSO

• Commissioners of Customs and Excise v Leicester University Student Union

REVERSES

• Commissioners of Customs and Excise v Leicester University Student Union

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-46
• Charities Act 1960 - Articles : S-4

REPORTED OPINION OF in

• [25/01/2002] TLR 3
• [2002] BVC 269
• [2002] BTC 5064

[See more]

• 21/12/2001 Daily Cases
• [2002] STC 147

REFERRED in

• Finance & Business Training Ltd v Revenue and Customs Commissioners
• SAE Education Ltd v Revenue and Customs Commissioners

CONSIDERED in

• London College of Computing Ltd v The Commissioners for HM Revenue & Customs

APPLIED in

• SAE Education Ltd v Revenue and Customs Commissioners

This document cites

• London Hospital Medical College v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Leicester University Student Union
• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Charities Act 1960



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• Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.