Commissioners of Customs and Excise v FDR Ltd

Core Citations

REFERS TO

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

CITES

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

CITED in

• Tidal Energy Ltd v Bank of Scotland Plc [QBD]
• Travelex Ltd v Commissioner of Taxation
• Birkdale School Sheffield v HM Revenue and Customs

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• The Companies Law (2013 Revision) Caledonian Bank Ltd (in Official Liquidation)

REFERRED in

• HBOS Plc v HM Revenue and Customs
• Bookit Ltd v HM Revenue and Customs
• Commisioners for HM Revenue and Customs v David Baxendale Ltd

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• Target Group Ltd v Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2000] STC 672
• [2000] BTC 5277
• [2000] BVC 311

CONSIDERED in

• Tidal Energy Ltd v Bank of Scotland Plc
• Beynon and Partners v Commissioners of Customs and Excise
• Talacre Beach Caravan Sales Ltd v Customs & Excise

[See more]

• Bookit Ltd v HM Revenue and Customs
• 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
• HM Revenue and Customs v AXA UK Plc (C-175/09)
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• Baxi Group Ltd v The Commissioners for Hm Revenue and Customs
• United Utilities Plc v Commissioners of Customs and Excise
• Byrom and Others (trading as Salon 24) v HM Revenue and Customs
• Hartwell Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Electronic Data Systems Ltd
• Bookit Ltd
• Holland andaanother v HM Revenue and Customs

This document cites

• Re Bank of Credit and Commerce International SA ((in Liquidation)) (No. 8)
• British Eagle International Airlines Ltd v Compagnie Nationale Air France
• Commissioners of Customs and Excise v Diners Club Ltd
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Stein v Blake (No.2)



See all quotations

• Eyles v Ellis
• Lindum Resources Ltd
• Network Insurance Brokers Ltd v Commissioners of Customs and Excise
• Continuum (Europe) Ltd
• Re Charge Card Services Ltd
• Mander Laundries
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• British Airways Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Civil Service Motoring Association
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Libyan Arab Foreign Bank v Bankers Trust Company
• Momm v Barclays Bank International Ltd; Momm (trading as Delbrueck & Company ) v Barclays Bank International Ltd
• Commissioners of Customs and Excise v Lloyds TSB Group Ltd and Another
• Countrywide Insurance Marketing Ltd
• Commissioners of Customs and Excise v Scott
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Barclays Bank Plc (No. 3)
• Value Added Tax Act 1994
• Lubbock Fine & Co. v Commissioners of Customs and Excise.
• Elisabeth Blasi v Finanzamt München I.
• Skatteministeriet v Morten Henriksen.
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.