Sea Containers Ltd v Commissioners of Customs and Excise

Core Citations

REFERS TO

• British Telecommunications Plc v Commissioners of Customs and Excise

APPLIES

• Card Protection Plan Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2000] BVC 60
• [2000] BTC 5028

CITED in

• HM Revenue and Customs v Bryce (trading as The Barn)

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• The Peninsular & Oriental Steam Navigation Company (No. 2)
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Commissioners of Customs and Excise v Peninsular and Oriental Steam Navigation Company (No. 2)
• British Airways Plc v Commissioners of Customs and Excise



See all quotations

• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• British Telecommunications Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Lloyds TSB Group Ltd and Another
• Co-operative Wholesale Society Ltd v Commissioners of Customs and Excise (No 2)
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Virgin Atlantic Airways Ltd
• Hughes and Another t/a Pennine Boat Trips of Skipton
• Value Added Tax Act 1994
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• NV Nederlandse Spoorwegen v Staatssecretaris van Financiën.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• Hans-Dieter and Ute Kerrutt v Finanzamt Mönchengladbach - Mitte.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.