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

JurisdictionEngland & Wales
Judgment Date03 March 1992
Date03 March 1992
CourtCourt of Appeal (Civil Division)

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8 cases
  • Tesco Plc v Commissioners of Customs and Excise
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 14 October 2003
    ...coupon had to be included in the taxable amount in the hands of the retailer. 52 Mr Cordara cited Customs and Excise Commissioners v. Professional Footballers' Association (Enterprises) Ltd [1993] STC 86 (HL) for the proposition that it is not necessary for a customer to know how much of th......
  • Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
    • United Kingdom
    • Supreme Court
    • 13 March 2013
    ... ... the decision of the House of Lords in Customs and Excise Commissioners v Redrow Group plc [1999] 1 WLR 408 ; ... matter ( Customs and Excise Commissioners v Professional Footballers' Association (Enterprises) Ltd [1993] 1 WLR ... ...
  • HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
    • United Kingdom
    • Chancery Division
    • 22 June 2006
    ... ... Between: The Commissioners for Hm Revenue And Customs Appellants ... Thus in Customs & Excise Commissioners –v—Redrow Group plc [1999] ... own needs but exclusively for their professional activities –paragraphs 31–33; the Court took ... including Eastbourne Town Radio Cars Association –v—CCE [2001] STC 606 paragraph 14 and ... Commissioners –v—Professional Footballers' Association (Enterprises) Ltd [1993] STC 86 ... ...
  • Commissioners of Customs and Excise v Telemed Ltd
    • United Kingdom
    • Queen's Bench Division
    • 9 November 1991
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