Peugeot Motor Company Plc v Commissioners of Customs and Excise

JurisdictionEngland & Wales
JudgeThe Hon Mr Justice Blackburne,Mr Justice Blackburne
Judgment Date09 October 2003
Neutral Citation[2003] EWHC 2304 (Ch)
Docket NumberCase No: CH/2002/APP/0856
CourtChancery Division
Date09 October 2003
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8 cases
  • Peugot Motor Company PLC v Her Majesty's Revenue and Customs, V 19260
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 20 September 2005
    ...difference between this case and the facts of PMC’s earlier appeal, Peugeot Motor Company plc v Customs and Excise Commissioners [2003] STC 1438, in which PMC had offered free insurance to retail customers. It claimed that the cost to it of buying the insurance from an authorised insurer am......
  • Ford Motor Company Ltd v R & C Commissioners
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 19 December 2007
    ...23rd January 2004. They distinguished the judgment of Blackburne J in Peugeot and Citroen v HM Commissioners for Customs and Excise [2003] STC 1438 and concluded (paragraphs 88 and 89): “88. Applying the principles laid down in paragraphs 28 to 31 of the Card Protection Plan judgment we hav......
  • Ford Motor Company Ltd v R & C Commissioners
    • United Kingdom
    • Chancery Division
    • 15 March 2007
    ...Blackburne's guidance as to certain dicta of Blackburne J, in Peugeot Motor Company plc v Commissioners of Customs & Excise [2003] Simons Tax Cases 1438, which are set out in the Tribunal's decision. The Tribunal went on to conclude that, accordingly, the provision of the insurance and RAC ......
  • Ford Motor Company Limited v Her Majesty's Revenue & Customs, V 19750
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 31 August 2006
    ...Card Protection Plan v CCE (ECJ [1999] STC 270) and (H/L [2001] STC 174) CCE v Primback (ECJ) [2001] TC 803 Peugeot and Citroen v CCE [2003] STC 1438 Lindsay Cars Kuwait Petroleum v CCE (ECJ [1999] STC 488) and (High Court [2001] STC 62 Hartwell v CCE [2003] STC 396 Case C-8/01 Taksatorring......
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