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- Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
- LSA (Full Time Courses) Ltd
- British Airways Plc v Commissioners of Customs and Excise
- United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise
- Card Protection Plan Ltd v Commissioners of Customs and Excise
