R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Company Ltd

Core Citations

REPORTED OPINION OF in

• [1999] BTC 5356

APPEAL RESOLVED in

• R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Company Ltd

CONSIDERED in

• R (Cardiff City Council) v Commissioners of Customs and Excise
• PML Accounting Ltd v The Commissioners for HM Revenue and Customs
• R (Cardiff County Council)vCommissioners of Customs and Excise

[See more]

• Allan Bennett v The Commissioners of Customs and Excise
• R (DFS Furniture Company Plc) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v DFS Furniture Company Ltd (No 2)

This document cites

• Maunsell v Olins
• Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise
• R v Humphrys
• Yamashita-Shinnihon Steamship Company Ltd v L'Office Cherifien des Phosphates and Unitramp SA
• Henderson v Henderson. [HIGH COURT of CHANCERY]



See all quotations

• Secretary of State for Social Security and Another v Tunnicliffe
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals
• R v Secretary of State for the Environment, ex parte Hackney London Borough Council
• Commissioners of Customs and Excise v Arnold
• Institute of Chartered Accountants in England and Wales v Commissioners of Customs and Excise
• Royal College of Obstetricians and Gynaecologists
• Finance Act 1987
• Value Added Tax Act 1994
• Provisional Collection of Taxes Act 1968
• Interpretation Act 1978
• Finance Act 1997
• Value Added Tax (Refund of Tax) Order 1995
• Value Added Tax Regulations 1995
• Dansk Denkavit ApS and P. Poulsen Trading ApS, supported by Monsanto-Searle A/S v Skatteministeriet.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• SPAR Österreichische Warenhandels AG contra Finanzlandesdirektion für Salzburg.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Société financière d'investissements SPRL (SFI) contra Estado belga.
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)