Commissioners of Customs and Excise v British Airways Plc

Core Citations

CONSIDERS

• Value Added Tax Act 1983
• British Railways Board v Coustoms and Excise Commissioners
• Commissioners of Customs and Excise v Scott

REFERS TO

• Commissioners of Customs and Excise v Automobile Association

REPORTED OPINION OF in

• 26/07/1990 Times Law Reports
• [1990] STC 643

CONSIDERED in

• Co-operative Wholesale Society Ltd v Commissioners of Customs and Excise (No 2)
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

[See more]

• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise Leightons Ltd and Another Eye Tech Opticians No I and Another
• Co-operative Wholesale Society Ltd v The Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Civil Service Motoring Association Ltd
• Beynon and Partners v Commissioners of Customs and Excise
• The Commissioner of Customs and Excise Pilgrims Language Courses Ltd and Another The Commissioners of Customs and Excise
• Commissioners of Customs and Excise v British Telecommunications Plc
• Commissioners of Customs and Excise v M D & R W Jeffs
• Commissioners of Customs and Excise Wellington Private Hospital and Another St Martins Hospital Ltd and Another British United Provident Association and Another Commissioners for Customs & Excise and Another British United Provident Association
• The Commissioners of Customs & Excise (Appellant/Respondent) v Pilgrims Language Courses Ltd (Respondent/Appellant)
• Commissioners of Customs & Excise (Applicant/Respondent) v Sinclair Collis Ltd
• Beynon and Partners v Commissioners of Customs and Excise
• British United Provident Association Ltd Commissioners of Customs & Excise and Another British United Provident Association Ltd and Another Wellington Private Hospital Ltd and Another St. Martins Hospital
• Co-operative Wholesale Society Ltd v The Commissioners of Customs and Excise
• Sea Containers Ltd v The Commissioners of Customs and Excise
• The Commissioners of Customs and Excise (Appellants v Professional Footballers' Association and Another (Respondents
• Virgin Atlantic Airways Ltd The Commissioners of Customs and Excise and Another The Commissioners of Customs and Excise
• Rayner & Keeler Ltd v Commissioners of Customs and Excise
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• The Commissioners of Customs and Excise v Lloyds Tsb Group Ltd and Another
• The Commissioners of Customs and Excise (Applicant/Respondent) v British Telecommunications Plc (Respondent/Appellant)
• Sea Containers Ltd v The Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Kimberly-Clark Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Royal Society for the Encouragement of Arts
• Inspector of Taxes v Cablelink Ltd
• MacCarthaigh (Inspector of Taxes) v Cablelink Ltd and Others

CITED in

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Telemed Ltd
• Commissioners of Customs and Excise v Peninsular and Oriental Steam Navigation Company (No. 2)

[See more]

• Commissioners of Customs and Excise v Lloyds TSB Group Ltd and Another
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• TC03104: McCarthy & Stone (Developments) Ltd
• Director General, Mauritius Revenue Authority v Central Water Authority
• Commissioners of Customs and Excise v Royal Society of Arts, Manufacture and Commerce

REFERRED in

• Commissioners of Customs and Excise v McLean Homes Midland Ltd
• Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd

[See more]

• Odhams Leisure Group Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Jeffs and Another
• Rayner & Keeler Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Customs and Excise Commissioners v London Diocesan Fund; Customs and Excise Commissioners v Elliott and another; Customs and Excise Commissioners v Penwith Property Company Ltd
• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise
• Mac Carthaigh v Cablelink Ltd
• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise
• Ivory & Sime Trustlink Ltd v Commissioners of Customs and Excise
• Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise

APPLIED in

• British Telecommunications Plc v Commissioners of Customs and Excise (No 2)
• United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise

NOT FOLLOWED in

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

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Commissioners of Customs and Excise v Automobile Association
• Commissioners of Customs and Excise v Scott
• Value Added Tax Act 1983