Commissioners of Customs and Excise v Century Life Plc

Core Citations

CONSIDERS

• Card Protection Plan Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2001] BTC 5043
• [2001] STC 38
• [2001] BVC 116

CITED in

• Insurancewide.com v Commissioners for HMR&C
• Football Dataco Ltd v Britten Pools Ltd
• R v Neil Higgs

[See more]

• Insurancewide.com Services Ltd v HM Revenue and Customs
• SAS Institute Inc. v World Programming Ltd

REFERRED in

• Yeda Research and Development Company Ltd v Rhone-Poulenc Rorer International Holdings Inc. and Another

CONSIDERED in

• Commissioners of Customs and Excise v BAA Plc; Institute of Directors v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Kingscrest Associates Ltd and Another
• WHA Ltd v Commissioners of Customs and Excise

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• Navitaire Inc. v Easyjet Airline Company and Another

This document cites

• Commissioners of Customs and Excise v Deutsche Ruck UK Reinsurance Company Ltd
• British Sugar Plc v James Robertson & Sons Ltd
• J Rothschild Assurance Plc v Collyear [QBD (Comm)]
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Beloit Technology Inc. v Valmet Paper Machinery Ltd



See all quotations

• Value Added Tax Act 1994
• Finance Act 1997
• Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.