National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)

Core Citations

CONSIDERS

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

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• British Sky Broadcasting Plc
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1994 - Articles : S-84

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• Value Added Tax Act 1994 - Articles : S-40

CITED in

• TC03310: Trapps Cellars Ltd ((in Liquidation))
• The Queen (on the application of (1) Gallaher Group Ltd and (2) Gallaher Ltd v Competition and Markets Authority
• TC04019: Clare Gore

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• TC03228: Southern Cross Employment Agency Ltd
• TC03117: Hollinger Print Ltd
• Hok Ltd v Revenue and Customs Commissioners

CONSIDERED in

• Avon Products Pty Ltd v Commissioner of Taxation
• Revenue and Customs Commissioners v Noor
• HM Revenue and Customs v The Rank Group

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• R (Sagemaster Plc) v Commissioners of Customs and Excise
• Queen on the Application of Amber Communications Management Ltd v HM Revenue and Customs
• Baines & Ernst Ltd v Commissioners of Customs and Excise
• Baines & Ernst Ltd v Commissioners of Customs and Excise
• R (UK Tradecorp Ltd ) v C & E Commissioners
• Gallaher Group Ltd and Another and Another v Competition and Markets Authority
• Oxfam v HM Revenue and Customs
• Peak Gen Top Company Ltd and Others v The Gas and Electricity Markets Authority

REFERRED in

• Letchumanan Chettiar Alagappan (as Executor to SL Alameloo Achi (Deceased)) and Another v Secure Plantation Sdn Bhd
• Gallaher Group Ltd and Others, R v The Competition and Markets Authority
• Metropolitan International Schools Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2003] STC 1072

DISTINGUISHED in

• R (on the application of Veolia ES Landfill Ltd and another company) v Revenue and Customs Commissioners; R (on the application of Viridor Waste Management and other companies) v Revenue and Customs Commissioners

This document cites

• British Sky Broadcasting Plc
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Value Added Tax Act 1994



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• Federal Republic of Germany v Commission of the European Communities.
• Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D