Commissioners of Customs and Excise v Kingfisher Plc

Core Citations

REFERS TO

• Re Charge Card Services Ltd

CONSIDERS

• Commissioners of Customs and Excise v Diners Club Ltd
• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Pepper (Inspector of Taxes) v Hart

REPORTED OPINION OF in

• [1994] BTC 5016
• [1994] BTC 5016
• [1994] BVC 3

[See more]

• [15/12/1993] TLR 4
• [15/12/1993] TLR 4
• [1994] STC 63

CITED in

• Commissioners of Customs and Excise v Svenska International Plc

CONSIDERED in

• Commissioners of Customs and Excise v Svenska International Plc
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)

APPROVED in

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another

This document cites

• Re Charge Card Services Ltd
• Commissioners of Customs and Excise v Diners Club Ltd
• Pepper (Inspector of Taxes) v Hart
• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Kingfisher Plc



See all quotations

• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Midland Bank Plc
• Finance Act 1972
• Value Added Tax Act 1983
• Value Added Tax (Supplies by Retailers) Regulations 1972
• Import Duties (Temporary Exemptions) (No. 19) Order 1972
• Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen.
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment