United Biscuits (UK) Ltd (t/a Simmers) v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Automobile Association

APPLIES

• Commissioners of Customs and Excise v British Airways Plc

REPORTED OPINION OF in

• [1992] BVC 54
• [1992] BTC 5045
• [1992] STC 325

CITED in

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Leightons Ltd ; Same v Eye-Tech Opticians
• Revenue and Customs Commissioners v Noor

[See more]

• Oxfam v HM Revenue and Customs
• Commissioners of Customs and Excise v Jeffs and Another
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Bishop v HMRC
• Card Protection Plan Ltd v Commissioners of Customs and Excise

REFERRED in

• Commissioners of Customs and Excise v Arnold
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Rayner & Keeler Ltd v Commissioners of Customs and Excise

DISTINGUISHED in

• Mac Carthaigh v Cablelink Ltd

CONSIDERED in

• Commissioners of Customs and Excise v M D & R W Jeffs
• Hartwell Plc v Commissioners of Customs and Excise
• Rayner & Keeler Ltd v Commissioners of Customs and Excise

[See more]

• Commissioners of Customs and Excise v Arnold
• Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise
• Kimberly-Clark Ltd v Commissioners of Customs and Excise
• MacCarthaigh (Inspector of Taxes) v Cablelink Ltd and Others
• Inspector of Taxes v Cablelink Ltd

This document cites

• Commissioners of Customs and Excise v British Airways Plc
• Trewby v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Automobile Association
• United Biscuits (UK) Ltd t/a Simmers
• British Airways Plc v Commissioners of Customs and Excise



See all quotations

• Trewby (on behalf of himself and the members of Hurlingham Club) v Commissioners of Customs and Excise
• Value Added Tax Act 1983