Telewest Communications Plc and another v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [2003] BVC 2296
• [2003] V & DR 54
• [2003] STI 982

APPLIED in

• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs

REFERRED in

• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• St Helen's School Northwood Ltd v HM Revenue and Customs

APPEAL RESOLVED in

• Telewest Communications Plc and another v Commissioners of Customs and Excise

CITED in

• Birkdale School Sheffield v HM Revenue and Customs

DISTINGUISHED in

• Debenhams Retail Plc v HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Plantiflor Ltd
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise



See all quotations

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• Hill and Another. t/a J.K. Hill & Company v Commissioners of Customs and Excise
• Tolhurst v Associated Portland Cement Manufacturers (1900) Ltd
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• Thorn EMI v Commissioners of Customs and Excise
• British Sky Broadcasting Plc
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Church Schools Foundation Ltd
• Value Added Tax Act 1994
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Commissioners of Customs & Excise v Primback Ltd.
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Skatteministeriet v Morten Henriksen.
• Town & County Factors Ltd v Commissioners of Customs & Excise.
• Commission of the European Communities v French Republic.
• Staatssecretaris van Financiën v J. Heerma.
• Commissioners of Customs and Excise v DFDS A/S.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.