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

CONSIDERED in

• 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)
• Airtours Holidays Transport Ltd v Revenue and Customs Comrs

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

CITED in

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

This document cites

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Value Added Tax Act 1983