Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise

Core Citations

RESUELVE RECURSO

• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1994
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd

REVERSES

• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise

REFERS TO

• Commissioners of Customs and Excise v British Airways Plc
• British Railways Board v Coustoms and Excise Commissioners

REPORTED OPINION OF in

• [1999] STC 874
• [22/09/1999] TLR 6
• [1999] BVC 328

[See more]

• [1999] BTC 5295

CITED in

• London College of Computing Ltd v The Commissioners for HM Revenue & Customs

CONSIDERED in

• Commissioners of Customs and Excise v School of Finance and Management (London) Ltd
• Commissioners of Customs and Excise v Leicester University Student Union

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Commissioners of Customs and Excise v British Airways Plc
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Commissioners of Customs and Excise v Wellington Private Hospital Ltd
• Pilgrims Languages Courses Ltd v Commissioners of Customs and Excise



See all quotations

• Value Added Tax Act 1994
• Finance Act 1972
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Comisión de las Comunidades Europeas contra Reino de España.
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]