Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)

Core Citations

REPORTED OPINION OF in

• [1997] BVC 2281
• [1998] BTC 5440

REFERRED in

• Co-operative Wholesale Society Ltd v Commissioners of Customs and Excise (No 2)
• HBOS Plc v HM Revenue and Customs
• R (International Masters Publishers Ltd) v HM Revenue and Customs

[See more]

• HM Revenue and Customs v Weight Watchers (UK) Ltd
• Ford Motor Company Ltd v R & C Commissioners
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Commisioners for HM Revenue and Customs v David Baxendale Ltd
• Holland andaanother v HM Revenue and Customs
• The British Association for Shooting & Conservation Ltd v HM Revenue and Customs

CONSIDERED in

• Saga Holidays Ltd v Commissioner of Taxation
• College of Estate Management v Revenue and Customs Commissioners
• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise

[See more]

• Birkdale School Sheffield v HM Revenue and Customs
• British Telecommunications Plc v Commissioners of Customs and Excise

CITED in

• Wm Morrison Supermarkets Plc v Revenue and Customs Commissioners
• Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v FDR Ltd

[See more]

• Beynon and Partners v Commissioners of Customs and Excise
• HM & Customs v David Baxendale Ltd
• HM Revenue and Customs v Weight Watchers (UK) Ltd
• MacCarthaigh (Inspector of Taxes) v Cablelink Ltd and Others
• Secret Hotels2 Ltd (Formerly Med Hotels Ltd) v The Commissioners for HM Revenue and Customs

CLARIFIED in

• Public and Commercial Services Union v Commissioners of Customs and Excise

This document cites

• R v Secretary of State for the Home Department, ex parte Brind
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Aer Lingus Plc
• Virgin Atlantic Airways Ltd v Commissioners of Customs and Excise
• Virgin Atlantic Airways Ltd



See all quotations

• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Value Added Tax Regulations 1995
• Value Added Tax (Tour Operators) Order 1987
• Colouring Matter in Food (Amendment) Regulations 1987
• Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.
• Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA".
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• A. Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2.
• Comisión de las Comunidades Europeas contra República Federal de Alemania.
• Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Van Ginkel Waddinxveen BV, Reis- en Passagebureau Van Ginkel BV and others v Inspecteur der Omzetbelasting Utrecht.