Scottish Football League v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Value Added Tax Act 1994
• Supanet Ltd

REFERS TO

• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2013] STC 1986
• [2013] BVC 1654

This document cites

• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Scottish Football Association Ltd
• Scottish Football League
• Supanet Ltd



See all quotations

• Value Added Tax Act 1994
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA".
• Commissioners of Customs and Excise v Midland Bank plc.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Apple and Pear Development Council v Commissioners of Customs and Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax