Midlands Co-operative Society Ltd v HM Revenue and Customs

Core Citations

REFERS TO

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Commissioners of Customs and Excise v Cresta Holidays Ltd
• Commissioners of Customs and Excise v Barclays Bank Plc

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• Stansell Ltd and another v Co-operative Group (CWS) Ltd

RESUELVE RECURSO

• Midlands Co-operative Society Ltd v HM Revenue and Customs

AFFIRMS

• Midlands Co-operative Society Ltd v HM Revenue and Customs

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1994
• Industrial and Provident Societies Act 1965

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• Industrial and Provident Societies Act 1965 - Articles : S-51
• Law of Property Act 1925 - Articles : S-136
• Trustee Act 1925
• Value Added Tax Act 1994 - Articles : S-59
• Value Added Tax Act 1994 - Articles : S-3
• Value Added Tax Act 1994 - Articles : S-49

REPORTED OPINION OF in

• [2008] STC 1803
• 09/04/2008 Daily Cases
• [2008] BVC 414

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• [2008] BTC 5292
• [22/04/2008] TLR 3
• [2008] Bus LR 1187

This document cites

• Midlands Co-operative Society Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v Cresta Holidays Ltd
• Stansell Ltd and another v Co-operative Group (CWS) Ltd
• Commissioners of Customs and Excise v Barclays Bank Plc
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)



See all quotations

• Industrial and Provident Societies Act 1965
• Law of Property Act 1925
• Value Added Tax Act 1994
• Trustee Act 1925
• Value Added Tax Regulations 1995
• Insurance Premium Tax Regulations 1994
• Value Added Tax Tribunals Rules 1986
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Commission of the European Communities v Italian Republic.
• Commission of the European Communities v Italian Republic.