Esporta Ltd v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

CITES

• Commissioners of Customs and Excise v Bass Plc
• The Office of Fair Trading v Ashbourne Management Services Ltd and Others

CONSIDERS

• Value Added Tax Act 1994

CITED in

• South African Tourist Board v Revenue and Customs Comrs

REPORTED OPINION OF in

• [2014] STC 1548
• [2014] BVC 28

REFERRED in

• The Commissioners for HM Revenue and Customs v Fortyseven Park Street Ltd

CONSIDERED in

• Blue Lagoon Beach Hotel & Company Ltd v Assessment Review Committee and another

DISTINGUISHED in

• Blue Lagoon Beach Hotel & Company Ltd v Assessment Review Committee and another

This document cites

• The Office of Fair Trading v Ashbourne Management Services Ltd and Others
• Commissioners of Customs and Excise v Bass Plc
• Revenue and Customs Commissioners v Esporta Ltd
• Esporta Ltd v HM Revenue and Customs
• Value Added Tax Act 1994



See all quotations

• Value Added Tax Regulations 1995
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.
• Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Kennemer Golf & Country Club v Staatssecretaris van Financiën.
• Apple and Pear Development Council v Commissioners of Customs and Excise.
• Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie.