Commissioners of Customs and Excise v Wellington Private Hospital Ltd

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

REVERSES

• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

REFERS TO

• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• British Airways Plc v Commissioners of Customs and Excise
• Rayner & Keeler Ltd v Commissioners of Customs and Excise

CONSIDERS

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)

REPORTED OPINION OF in

• [1997] STC 445
• [1997] BVC 251
• [1997] BTC 5140

[See more]

• [11/02/1997] TLR 1

CITED in

• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs
• Director General, Mauritius Revenue Authority v Central Water Authority

CONSIDERED in

• Co-operative Wholesale Society Ltd v The Commissioners of Customs and Excise
• Beynon and Partners v Commissioners of Customs and Excise
• The Commissioner for Customs and Excise v Fdr

[See more]

• Talacre Beach Caravan Sales Ltd v Customs & Excise
• The Commissioners of Customs & Excise (Appellant/Respondent) v Pilgrims Language Courses Ltd (Respondent/Appellant)
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Commissioners of Customs & Excise (Applicant/Respondent) v Sinclair Collis Ltd
• College of Estate Management v HM Revenue and Customs
• American Express v HM Revenue and Customs
• Beynon and Partners v Commissioners of Customs and Excise
• Co-operative Wholesale Society Ltd v The Commissioners of Customs and Excise
• Sea Containers Ltd v The Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• The Commissioners of Customs and Excise (Applicant/Respondent) v British Telecommunications Plc (Respondent/Appellant)
• Hartwell Plc v Commissioners of Customs and Excise
• Sea Containers Ltd v The Commissioners of Customs and Excise
• Kimberly-Clark Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Electronic Data Systems Ltd
• Peugeot Motor Company Plc v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise

REFERRED in

• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• College of Estate Management v Revenue and Customs Commissioners
• Holland andaanother v HM Revenue and Customs

This document cites

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• British Airways Plc v Commissioners of Customs and Excise
• British Airways Plc v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise



See all quotations

• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Rayner & Keeler Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finance Act 1972
• Finance Act 1988
• Medicines Act 1968
• Taxes Management Act 1970
• Value Added Tax Act 1983
• Pharmacy Act 1954
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.