Debenhams Retail Plc v HM Revenue and Customs

Core Citations

CONSIDERS

• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
• Tesco Plc v Commissioners of Customs and Excise
• Investors Compensation Scheme Ltd v West Bromwich Building Society

[See more]

• Re Charge Card Services Ltd
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Trafalgar Tours Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Reed Personnel Services Ltd

REFERS TO

• Mirror Group Plc v Commissioners of Customs and Excise (Case C-409/98); Cantor Fitzgerald International v Same (Case C-108/99)
• Re Charge Card Services Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd

[See more]

• Interfoto Picture Library Ltd v Stiletto Visual Programmes Ltd
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Tesco Plc v Commissioners of Customs and Excise
• Trafalgar Tours Ltd v Commissioners of Customs and Excise
• Halifax Plc and Others v Commissioners of Customs and Excise
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• 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
• Primback Ltd v Commissioners of Customs and Excise (Case C-34/99)
• Lex Service Plc v Commissioners of Customs and Excise

RESUELVE RECURSO

• Debenhams Retail Plc v HM Revenue and Customs

REVERSES

• Debenhams Retail Plc v HM Revenue and Customs

DISTINGUISHES

• Telewest Communications Plc and another v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1994
• Consumer Credit Act 1974
• Value Added Tax Act 1994

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• Consumer Credit Act 1974

REPORTED OPINION OF in

• [2005] STC 1155
• [26/07/2005] TLR 1
• [2005] BTC 5394

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• [2005] BVC 425

CITED in

• Tc03058: D P A S Ltd

REFERRED in

• The Commissioners For Her Majesty's Revenue And Customs V. The Board Of Governors Of The Robert Gordon University In Respect Of A Decision Of The Vat Tribunal
• A1 Lofts Ltd v HM Revenue and Customs

This document cites

• Re Charge Card Services Ltd
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Debenhams Retail Plc v HM Revenue and Customs
• Tesco Plc v Commissioners of Customs and Excise



See all quotations

• Commissioners of Customs and Excise v Diners Club Ltd
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• 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
• Interfoto Picture Library Ltd v Stiletto Visual Programmes Ltd
• Primback Ltd v Commissioners of Customs and Excise (Case C-34/99)
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Re Charge Card Services Ltd
• Halifax Plc and Others v Commissioners of Customs and Excise
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Trafalgar Tours Ltd v Commissioners of Customs and Excise
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Trafalgar Tours Ltd 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
• Tesco Plc v Commissioners of Customs and Excise
• Mirror Group Plc v Commissioners of Customs and Excise (Case C-409/98); Cantor Fitzgerald International v Same (Case C-108/99)
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Value Added Tax Act 1994
• Consumer Credit Act 1974
• Lex Service Plc v Commissioners of Customs and Excise
• Chaussures Bally SA v Belgian State, Minister for Finance.
• Commissioners of Customs & Excise v Primback Ltd.
• Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.
• Italian Republic v Council of the European Union and Commission of the European Communities.
• Yorkshire Co-operatives Ltd v Commissioners of Customs & Excise.
• Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA".
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• Town & County Factors Ltd v Commissioners of Customs & Excise.