Commissioners of Customs and Excise v Civil Service Motoring Association

JurisdictionEngland & Wales
Year1998
Date1998
CourtCourt of Appeal (Civil Division)
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45 cases
  • North of England Zoological Society v Commissioners of Customs and Excise
    • United Kingdom
    • Queen's Bench Division
    • 4 Octubre 1999
    ...and Excise) for the Crown. The following cases were referred to in the judgment: C & E Commrs v Civil Service Motoring Association TAX[1998] BTC 5003 IR Commrs v McMullen ELR[1981] AC 1 Lopes, Re ELR[1931] 2 Ch 130 North of England Zoological Society v Chester Rural District CouncilWLR[1959......
  • Commissioners of Customs and Excise v Electronic Data Systems Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 11 Abril 2003
    ...Fitzgerald International TAX(Case C-108/99) [2001] BTC 5540; [2001] ECR I-7257 C & E Commrs v Civil Service Motoring Association LtdTAX[1998] BTC 5003 C & E Commrs v CSC Financial Services Ltd TAX(Case C-235/00) [2002] BTC 5141; [2001] ECR I-10237 C & E Commrs v FDR Ltd TAX[2000] BTC 5277 C......
  • HBOS Plc v HM Revenue and Customs
    • United Kingdom
    • Court of Session (Inner House)
    • 30 Diciembre 2008
    ...1 WLR 2200; [2002] All ER (EC) 289; [2002] STC 57 Customs and Excise Commissioners v Civil Service Motoring Association LtdUNKTAXVAT [1998] STC 111; [1998] BTC 5003; [1998] BVC 21 Debt Management Associates Ltd v Customs and Excise Commissioners [2003] STI 609 Finanzamt Groβ-Gerau v MKG-Kra......
  • Commissioners of Customs and Excise v BAA Plc; Institute of Directors v Commissioners of Customs and Excise
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 11 Diciembre 2002
    ...16 This court considered the interpretation and application Article 13B(d)1 in Customs & Excise v Civil Service Motoring Association Ltd [1998] STC 111. It also considered the corresponding provisions of Schedule 6 VAT Act 1983 but as they have been substantially altered since, it is unnece......
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