Procter & Gamble UK v HM Revenue and Customs

Core Citations

REFERS TO

• HM Revenue and Customs v Premier Foods (Holdings) Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Flannery and Another v Halifax Estate Agencies Ltd, trading as Colleys Professional Services

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• English v Emery Reimbold & Strick Ltd
• Candy Maid Confections Ltd v Commissioners of Customs and Excise
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Commissioners of Customs and Excise v Popcorn House Ltd (Note)
• Argos Ltd and Another v Office of Fair Trading

APPLIES

• Pepper (Inspector of Taxes) v Hart

CITES

• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Cozens v Brutus
• Commissioners of Customs and Excise v Ferrero UK Ltd

CONSIDERS

• Commissioners of Customs and Excise v Quaker Oats Ltd
• Value Added Tax Act 1994 - Articles : SCH-8
• Public Order Act 1936 - Articles : S-5

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• Income and Corporation Taxes Act 1970 - Articles : S-189

REPORTED OPINION OF in

• [2008] STC 2651
• 04/07/2008 Daily Cases
• [18/07/2008] TLR 2

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• [2008] BVC 736
• [2008] BTC 5617

CONSIDERED in

• General Medical Council v Amgad Nakhla
• Airtours Holidays Transport Ltd v Revenue and Customs Comrs
• Cooneen Watts & Stone Ltd v The Commissioners for HM Revenue and Customs

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• Procter & Gamble UK v HM Revenue and Customs

APPEAL RESOLVED in

• Procter & Gamble UK v HM Revenue and Customs

This document cites

• Argos Ltd and Another v Office of Fair Trading
• Flannery and Another v Halifax Estate Agencies Ltd, trading as Colleys Professional Services
• Cozens v Brutus
• Pepper (Inspector of Taxes) v Hart
• HM Revenue and Customs v Premier Foods (Holdings) Ltd



See all quotations

• English v Emery Reimbold & Strick Ltd
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Pepper (Inspector of Taxes) v Hart
• Edwards (Inspector of Taxes) v Bairstow
• Pepper (Inspector of Taxes) v Hart
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Candy Maid Confections Ltd v Commissioners of Customs and Excise
• Fitzpatrick v Commissioners of Inland Revenue (No.2)
• Commissioners of Customs and Excise v Ferrero UK Ltd
• Commissioners of Customs and Excise v Popcorn House Ltd (Note)
• Commissioners of Customs and Excise v Ferrero UK Ltd
• Commissioners of Customs and Excise v Quaker Oats Ltd
• Value Added Tax Act 1994
• Income and Corporation Taxes Act 1970
• Public Order Act 1936
• Idéal tourisme SA contra Estado belga.