Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd

Core Citations

CONSIDERS

REFERS TO

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)

RESUELVE RECURSO

• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-3
• Value Added Tax Act 1983 - Articles : SCH-2
• Value Added Tax Act 1983 - Articles : SCH-4

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• Value Added Tax Act 1983

REPORTED OPINION OF in

• [1993] UKHL J0128-1
• [1993] STC 86
• [1993] BVC 38

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• [02/02/1993] TLR 1
• [1993] BTC 5038
• [1993] 1 WLR 153

REFERRED in

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

CITED in

• McDonnell v Ring
• Durham Aged Mineworkers Homes Association v Commissioners of Customs and Excise

CONSIDERED in

• Tesco Plc v Commissioners of Customs and Excise
• R v BMW (GB) Ltd and Another
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)

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• Airtours Holidays Transport Ltd v Revenue and Customs Comrs
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Peugeot Motor Company Plc v Commissioners of Customs and Excise

This document cites

• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Lord Advocate v Largs Golf Club
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Professional Footballers Association (Enterprises) Ltd



See all quotations

• Value Added Tax Act 1983
• Apple and Pear Development Council v Commissioners of Customs and Excise.
• 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