Tesco Plc v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [2001] BVC 2416

CITED in

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

CONSIDERED in

• Pendragon Plc and Others v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• MBNA Europe Bank Ltd v HM Revenue and Customs

[See more]

• Nationwide Controlled Parking Systems Ltd v Revenue Commissioners

APPEAL RESOLVED in

• Tesco Plc v Commissioners of Customs and Excise

REFERRED in

• Debenhams Retail Plc v HM Revenue and Customs

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97
• Commissioners of Customs and Excise v Tron Theatre Ltd
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs and Excise ; Case C-48/97



See all quotations

• Commissioners of Customs and Excise v Telemed Ltd
• Value Added Tax Act 1994
• Commissioners of Customs & Excise v Primback Ltd.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Boots Company plc v Commissioners of Customs and Excise.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.