Glasgow City Council
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- Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise
- Associated Provincial Picture Houses Ltd v Wednesbury Corporation
- Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
- The Arts Council of Great Britain
- Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association