Tesco Plc v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Telemed Ltd
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• F & I Services Ltd v Commissioners of Customs and Excise

[See more]

• Tesco Plc v Commissioners of Customs and Excise
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Commissioners of Customs and Excise v Tron Theatre Ltd
• Edwards (Inspector of Taxes) v Bairstow
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Commissioners of Customs and Excise v Church Schools Foundation Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Granton Marketing Ltd and Another
• Hartwell Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Littlewoods Organisation Plc

CONSIDERS

• Finance Act 1972
• Value Added Tax Act 1994 - Articles : S-83
• Tribunals and Inquiries Act 1992

[See more]

• Value Added Tax Act 1983 - Articles : S-10
• Finance Act 1972 - Articles : SCH-3
• Value Added Tax Act 1983 - Articles : SCH-4

REFERS TO

• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Primback Ltd v Commissioners of Customs and Excise (Case C-34/99)

RESUELVE RECURSO

• Tesco Plc v Commissioners of Customs and Excise

APPLIES

• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• British Railways Board v Coustoms and Excise Commissioners
• Mirror Group Plc v Commissioners of Customs and Excise (Case C-409/98); Cantor Fitzgerald International v Same (Case C-108/99)

[See more]

• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd

CITED in

• Mercedes-Benz Financial Services UK Ltd v Revenue and Customs Commissioners
• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs
• Tc03058: D P A S Ltd

[See more]

• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• Revenue and Customs Commissioners v Mercedes-Benz Financial Services UK Ltd
• TC02909: Wendy Lane
• TC03318: way Ahead Group Ltd
• Nationwide Controlled Parking Systems Ltd v Revenue Commissioners

REFERRED in

• Revenue and Customs Commissioners v Esporta Ltd
• A1 Lofts Ltd v HM Revenue and Customs

CONSIDERED in

• Enterprise Inns Plc and another v Revenue and Customs Commissioners
• MBNA Europe Bank Ltd v HM Revenue and Customs
• Baxi Group Ltd v The Commissioners for Hm Revenue and Customs

[See more]

• Debenhams Retail Plc v HM Revenue and Customs
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Ing Intermediate Holdings Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2003] STC 1561
• [16/10/2003] TLR 3
• [2003] BTC 5608

This document cites

• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Tesco Plc v Commissioners of Customs and Excise
• F & I Services Ltd v Commissioners of Customs and Excise
• British Railways Board v Coustoms and Excise Commissioners
• Commissioners of Customs and Excise v Diners Club Ltd



See all quotations

• Commissioners of Customs and Excise v Church Schools Foundation Ltd
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
• Hartwell Plc v Commissioners of Customs and Excise
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Primback Ltd v Commissioners of Customs and Excise (Case C-34/99)
• Commissioners of Customs and Excise v Tron Theatre Ltd
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Commissioners of Customs and Excise v Granton Marketing Ltd and Another
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Hartwell Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd
• Commissioners of Customs and Excise v Granton Marketing Ltd and Another
• Commissioners of Customs and Excise v Telemed Ltd
• Davies v Commissioners of Customs and Excise
• Tesco Plc v Commissioners of Customs and Excise
• Mirror Group Plc v Commissioners of Customs and Excise (Case C-409/98); Cantor Fitzgerald International v Same (Case C-108/99)
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• Chaussures Bally SA v Belgian State, Minister for Finance.
• Commissioners of Customs & Excise v Primback Ltd.
• Boots Company plc v Commissioners of Customs and Excise.
• Yorkshire Co-operatives Ltd v Commissioners of Customs & Excise.