A-G for Scotland v KE Entertainments Ltd

Core Citations

CONSIDERS

• Victoria and Albert Museum v Commissioners of Customs and Excise
• A-G for Scotland v KE Entertainments Ltd
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95

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• A-G for Scotland v KE Entertainments Ltd

REFERS TO

• Leeds City Council v Revenue and Customs Commissioners

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• Carlton Clubs Plc v HM Revenue and Customs

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• Value Added Tax Act 1994

RESUELVE RECURSO

• A-G for Scotland v KE Entertainments Ltd

AFFIRMS

• A-G for Scotland v KE Entertainments Ltd

DISTINGUISHES

• Victoria and Albert Museum v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2020] BVC 11
• [2020] 4 All ER 441
• [2020] STC 1402

This document cites

• Leeds City Council v Revenue and Customs Commissioners
• A-G for Scotland v KE Entertainments Ltd
• Victoria and Albert Museum v Commissioners of Customs and Excise
• Carlton Clubs Plc v HM Revenue and Customs
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise ; Case C -330/95



See all quotations

• Victoria and Albert Museum v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finanzamt Bingen-Alzey v Boehringer Ingelheim Pharma GmbH & Co. KG.
• M. H. Marshall v Southampton and South-West Hampshire Area Health Authority (Teaching).
• MyTravel plc v Commissioners of Customs & Excise.
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• Freemans plc v Commissioners of Customs & Excise.
• Grattan plc v The Commissioners of Her Majesty’s Revenue & Customs.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Karlheinz Fischer v Finanzamt Donaueschingen.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• A-G for Scotland v KE Entertainments Ltd
• A-G for Scotland v KE Entertainments Ltd