Debenhams Retail Plc v HM Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Pharmaceutical Society of Great Britain v Boots Cash Chemists (Southern) Ltd

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• Thompson v London, Midland & Scottish Railway Company
• Thornton v Shoe Lane Parking Ltd
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
• Trafalgar Tours Ltd v Commissioners of Customs and Excise
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• Spurling (J) Ltd v Bradshaw
• British Telecommunications Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• Snook v London and West Riding Investments Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal

CONSIDERS

• Contracts (Rights of Third Parties) Act 1999

APPEAL RESOLVED in

• Debenhams Retail Plc v HM Revenue and Customs

REVERSED in

• Debenhams Retail Plc v HM Revenue and Customs

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• Thornton v Shoe Lane Parking Ltd
• Snook v London and West Riding Investments Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• Pharmaceutical Society of Great Britain v Boots Cash Chemists (Southern) Ltd



See all quotations

• Antoniades v Villiers ; AG Securities v Vaughan
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Spurling (J) Ltd v Bradshaw
• Trafalgar Tours Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Thompson v London, Midland & Scottish Railway Company
• Trafalgar Tours Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Pharmaceutical Society of Great Britain v Boots Cash Chemists (Southern) Ltd
• Contracts (Rights of Third Parties) Act 1999
• Unfair Terms in Consumer Contracts Regulations 1999
• Chaussures Bally SA v Belgian State, Minister for Finance.
• Commissioners of Customs & Excise v Primback Ltd.
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Auto Lease Holland BV v Bundesamt für Finanzen.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Staatssecretaris van Financiën v J. Heerma.
• Commission of the European Communities v French Republic.