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Customs and Excise Commissioners v British Telecommunications PLC   flag  30

[1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376
House of Lords
United Kingdom
1st July, 1999

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ironmonger v Gunnedah Shire Council [2021] NSWPIC 48 Personal Injury Commission of New South Wales Australia - New South Wales 26 Mar 2021 AustLII flag 1
Virgin Media Ltd v Revenue & Customs (VALUE ADDED TAX - payment handling charges) [2020] UKFTT 30 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2020 BAILII flag
Olive Garden Catering Co Ltd v Revenue & Customs (VAT - ASSESSMENTS : Best judgment) [2018] UKFTT 393 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 12 Jul 2018 BAILII flag
ASOS PLC v Revenue & Customs (VAT - SUPPLY : Single or multiple) [2018] UKFTT 353 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Jun 2018 BAILII flag
Redwood Birkhill Ltd v Revenue and Customs (VAT - SUPPLY : Other) [2017] UKFTT 234 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 17 Mar 2017 BAILII flag
D v Commissioner for the South African Revenue Service (VAT 1390) [2016] ZAWCHC 72 High Court of South Africa - Western Cape Division South Africa 14 Jun 2016 SAFLII flag
Living Choice Australia Ltd and Commissioner of Taxation [2014] AATA 168 Administrative Appeals Tribunal Australia 28 Mar 2014 AustLII flag
Planet Sport (Holdings) Ltd v Revenue & Customs [2013] UKFTT 639 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Oct 2013 BAILII flag 3
Mathieson Family Trust and Commissioner of Taxation [2013] AATA 496 Administrative Appeals Tribunal Australia 15 Jul 2013 AustLII flag 1
Colaingrove Ltd v Revenue & Customs [2013] UKFTT 116 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jan 2013 BAILII flag 1
HBOS Plc v HM Revenue & Customs [2008] ScotCS CSIH_69 Scottish Court of Session United Kingdom - Scotland 30 Dec 2008 BAILII flag
Council of the City of Sydney v Estate of Belinda Jane Griffey (No 1) [2008] NSWWCCPD 114 Workers Compensation Commission of New South Wales - Presidential Australia - New South Wales 15 Oct 2008 AustLII flag 6
AGR Joint Venture and Commissioner of Taxation [2007] AATA 1870; (2007) 70 ATR 466 Administrative Appeals Tribunal Australia 18 Oct 2007 AustLII flag 3
Birkdale School, Sheffield v Revenue & Customs [2007] UKVAT V20122 VAT & Duties Tribunals United Kingdom 3 Apr 2007 BAILII flag
HM Revenue & Customs v Zurich Insurance Co [2007] EWCA Civ 218 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 Mar 2007 BAILII flag
International Masters Publishers Ltd v HMRC [2006] EWCA Civ 1455 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 8 Nov 2006 BAILII flag 2
Health Group SA Public Body and Hospital v Revenue & Customs [2006] UKVAT V19593 VAT & Duties Tribunals United Kingdom 25 May 2006 BAILII flag
Revenue and Customs Commissioners [2006] EWHC 111 (Ch) High Court of England and Wales United Kingdom - England and Wales 7 Feb 2006 BAILII flag 10
College of Estate Management v Revenue and Customs Commissioners [2005] UKHL 62 House of Lords United Kingdom 20 Oct 2005 BAILII flag 30
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR GSTR2005/6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 [2005] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2005 AustLII flag
Dr Beynon & Partners v Customs and Excise Commissioners [2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794 House of Lords United Kingdom 25 Nov 2004 BAILII flag 57
College of Estate Management v Commissioners of Customs and Excise [2004] EWCA Civ 1086 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Aug 2004 BAILII flag 2
Commissioners of Customs and Excise v Hartwell Plc [2003] EWCA Civ 130 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 12 Feb 2003 BAILII flag 3
GSTR 2003/8 - Goods and services tax: supply of rights for use outside Australia - subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2) [2003] ATOGSTR 8 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
GSTR 2003/8 - Goods and services tax: supply of rights for use outside Australia - subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2) [2003] ATOGSTR GSTR2003/8 Australian Taxation Office Australia - Commonwealth circa 2003 AustLII flag
Customs and Excise Commissioners v Plantiflor Ltd [2002] UKHL 33; [2002] All ER (D) 365; [2002] BVC 572; [2002] STI 1093; [2002] BTC 5413; [2002] 1 WLR 2287 House of Lords United Kingdom 25 Jul 2002 BAILII flag 25

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA) [2009] FedJSchol 13 Lindgren, Justice Kevin Australia circa 2009 AustLII flag
"The Cross-Border Electronic Supply EU-VAT Rules: Lessons For Australian GST" [2004] RevenueLawJl 7 Alexiou, C; Morrison, D Australia circa 2004 AustLII flag
"e-GST" [2000] RevenueLawJl 9 Mann, Jeff; Swinson, John; Morrison, David Australia circa 2000 AustLII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Svenska International plc v Customs and Excise Commissioners [1999] UKHL 23; [1999] 2 All ER 906; [1999] 1 WLR 769 House of Lords United Kingdom 25 Mar 1999 BAILII flag 8
Commission v United Kingdom [1988] ECR 817 Europe circa 1988 flag 16

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