Wm Morrison Supermarkets Plc v R & C Commissioners

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-30
• Value Added Tax Act 1994 - Articles : SCH-1

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• Value Added Tax Act 1994 - Articles : SCH-8
• Purchase Tax Act 1963
• Revenue and Customs Commissioners v Cook
• R & C Commissioners v Netbusters (UK) Ltd
• R (Samuel Smith Old Brewery (Tadcaster)) v North Yorkshire County Council
• Teinaz v Wandsworth London Borough Council
• R v Chief Registrar of Friendly Societies, ex parte New Cross Building Society
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation

DISTINGUISHES

• Procter & Gamble UK v HM Revenue and Customs
• Fage UK Ltd v Chobani UK Ltd
• Davis & Dann Ltd and Another v Revenue and Customs Commissioners

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• Commissioners of Customs and Excise v Popcorn House Ltd (Note)
• Hargreaves v Revenue and Customs Commissioners

REFERS TO

• Commissioners of Customs and Excise v Ferrero UK Ltd
• Kalron Foods Ltd v HM Revenue and Customs
• HM Revenue and Customs v Premier Foods (Holdings) Ltd

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• R (Khatun and Others) v Newham London Borough Council
• Patrick Degorce v The Commissioners for HM Revenue and Customs
• BPP Holdings Ltd v Revenue and Customs Commissioners
• Biogen Inc. v Medeva Plc
• Northside Fleet Ltd v R & C Commissioners

REPORTED OPINION OF in

• [2023] STC 269
• [2023] BVC 502

REFERRED in

• The How Development 1 Ltd v R & C Commissioners
• R & C Commissioners v Innovative Bites Ltd