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Card Protection Plan Ltd v Customs and Excise Commissioners   flag  62

[1999] 2 AC 601; [1999] 3 WLR 203
United Kingdom

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Northumbria Healthcare NHS Foundation Trust v Revenue And Customs [2024] EWCA Civ 177 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 27 Feb 2024 BAILII flag
HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Feb 2023 BAILII flag 3
StaysureCoUK Ltd v Revenue And Customs (VAT - insurance intermediary exemption - whether services supplied by associated Co were within that exemption) [2022] UKFTT 134 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Apr 2022 BAILII flag
Edwards v Slater & Gordon UK Ltd [2021] EWHC B19 (Costs) High Court of England and Wales United Kingdom - England and Wales 15 Sep 2021 BAILII flag 1
Silver Sea Properties (Leamington Spa) SARL v Revenue And Customs (VAT - Opco/Propco structure - lease of "turnkey" care home) [2021] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Sep 2021 BAILII flag
Balhousie Holdings Ltd v HMRC [2021] UKSC 11 United Kingdom Supreme Court United Kingdom 31 Mar 2021 BAILII flag 2
HMRC v K E Entertainments Ltd [2020] UKSC 28 United Kingdom Supreme Court United Kingdom 24 Jun 2020 BAILII flag 1
RPS Health in Business Ltd, RPS Consulting Services Ltd v Revenue & Customs (VAT - occupational health services) [2020] UKFTT 150 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Mar 2020 BAILII flag
Great Escape Game Ltd v Revenue and Customs (VAT - Flat Rate Scheme) [2019] UKFTT 581 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Sep 2019 BAILII flag
Fortyseven Park Street Ltd v HMRC [2019] EWCA Civ 849 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 May 2019 BAILII flag 6
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
United Biscuits (Pension Trustees) Ltd v Revenue And Customs [2017] EWHC 2895 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Nov 2017 BAILII flag 1
Revenue and Customs v Balhousie Holdings Ltd (VAT : interpretation of Value Added Tax Act 1994) [2017] UKUT 410 United Kingdom Upper Tribunal United Kingdom 20 Oct 2017 BAILII flag
Findmypast Ltd, Appeal by the Commissioners for Her Majesty's Revenue and Customs Against a Decisoin of the Upper Tribunal in an Appeal by [2017] ScotCS CSIH_59 Scottish Court of Session United Kingdom - Scotland 8 Sep 2017 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
Stocks Fly Fishery v Revenue and Customs (VAT - SUPPLY : Single or multiple) [2016] UKFTT 218 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Mar 2016 BAILII flag
David Owen & Ann Owen v Revenue & Customs (VAT - EXEMPT SUPPLIES : Land) [2015] UKFTT 277 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 May 2015 BAILII flag
Church of Scientology Religious Education College Inc v Revenue & Customs [2014] UKFTT 1064 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Nov 2014 BAILII flag
Bigjigs Toys Ltd v Revenue & Customs [2014] UKFTT 960 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 15 Oct 2014 BAILII flag 2
Roald Dahl Museum & Story Centre v Revenue & Customs [2014] UKFTT 308 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Mar 2014 BAILII flag 3
Way Ahead Group Ltd v Revenue & Customs [2014] UKFTT 178 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Feb 2014 BAILII flag 1
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
Nuffield Health v Revenue and Customs Commissioners [2013] UKFTT 291 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 May 2013 BAILII flag 2
National Exhibition Centre Ltd v Revenue & Customs [2013] UKFTT 289 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 May 2013 BAILII flag 2
Director General, Mauritius Revenue Authority v Central Water Authority [2013] UKPC 4 Privy Council United Kingdom 7 Feb 2013 BAILII flag 5
Digital Satellite Warranty Cover Ltd v The Financial Services Authority [2011] EWCA Civ 1413 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Nov 2011 BAILII flag 2
Firstpoint (Europe) Ltd v Revenue & Customs [2011] UKFTT 708 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Nov 2011 BAILII flag 2
Honourable Society of Middle Temple v Revenue & Customs [2011] UKFTT 390 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 10 Jun 2011 BAILII flag 1
Re Digital Satellite Warranty Cover Ltd [2011] EWHC 122 (Ch) High Court of England and Wales United Kingdom - England and Wales 31 Jan 2011 BAILII flag 5
Crazy Farm Golf Course Ltd v Revenue & Customs [2010] UKFTT 307 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 6 Jul 2010 BAILII flag
Hanover Co Services Ltd v Revenue & Customs [2010] UKFTT 256 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2010 BAILII flag 4
HM Revenue and Customs v InsurancewideCom Services Ltd [2010] EWCA Civ 422; [2010] BVC 606 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Apr 2010 BAILII flag 12
Travelex Ltd v FCT [2009] FCAFC 133; (2009) 178 FCR 434; [2009] ATC 20-133; 73 ATR 463 Federal Court of Australia Australia - Commonwealth 29 Sep 2009 AustLII flag 8
David Baxendale Ltd v HM Revenue and Customs [2009] EWCA Civ 831; [2009] BVC 663 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 31 Jul 2009 BAILII flag 5
HM Revenue & Customs v David Baxendale Ltd [2009] EWHC 162 (Ch); [2009] BVC 115; [2009] BTC 5115 High Court of England and Wales United Kingdom - England and Wales 5 Feb 2009 BAILII flag 3
Holland (t/a The Studio Hair Co) v Revenue and Customs Commissioners [2008] EWHC 2621 (Ch); [2009] BVC 3; [2009] BTC 5003; [2008] STI 2374 High Court of England and Wales United Kingdom - England and Wales 30 Oct 2008 BAILII flag 5
David Baxendale Ltd v Revenue & Customs [2008] UKVAT V20757; [2009] BVC 2086; [2008] STI 2387 VAT & Duties Tribunals United Kingdom 30 Jul 2008 BAILII flag
Revenue and Customs Commissioners v Axa UK plc [2008] EWHC 1137 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 May 2008 BAILII flag 4
Chewton Glen Hotels Ltd v Revenue & Customs [2008] UKVAT V20686 VAT & Duties Tribunals United Kingdom 20 May 2008 BAILII flag 1
Birkdale School, Sheffield v HMRC [2008] EWHC 409 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Mar 2008 BAILII flag 2
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
HMRC v Mayflower Theatre Trust Ltd [2006] EWCA Civ 116 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Feb 2007 BAILII flag 16
St Helen's School Northwood Ltd v HMRC [2006] EWHC 3306 (Ch) High Court of England and Wales United Kingdom - England and Wales 20 Dec 2006 BAILII flag 11
R S H Associates Ltd v Revenue & Customs [2006] UKVAT V19912 VAT & Duties Tribunals United Kingdom 29 Nov 2006 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
Scottish Exhibition Centre Ltd v Revenue And Customs [2006] ScotCS CSIH_42; [2006] SCLR 849; [2006] CSIH 42 Scottish Court of Session United Kingdom - Scotland 14 Jul 2006 BAILII flag
Abbey National Plc v Commissioners of Revenue and Customs [2006] EWCA Civ 886; [2006] 3 EGLR 153 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jun 2006 BAILII flag 4
Mayflower Theatre Trust Ltd v Revenue and Customs [2006] EWHC 706 (Ch) High Court of England and Wales United Kingdom - England and Wales 31 Mar 2006 BAILII flag 1
Co Registrations Online Ltd v Revenue and Customs [2006] UKVAT V19461 VAT & Duties Tribunals United Kingdom 20 Feb 2006 BAILII flag
College of Estate Management v Revenue and Customs Commissioners [2005] UKHL 62 House of Lords United Kingdom 20 Oct 2005 BAILII flag 30
Abbey National Plc v Customs and Excise [2005] EWHC 831 (Ch) High Court of England and Wales United Kingdom - England and Wales 6 May 2005 BAILII flag 4
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
Telewest Communications Plc v Customs and Excise Commissioners [2003] EWHC 3176 (Ch) High Court of England and Wales United Kingdom - England and Wales 19 Dec 2003 BAILII flag 2
College of Estate Management v Customs & Excise [2003] EWHC 2712 (Ch) High Court of England and Wales United Kingdom - England and Wales 13 Nov 2003 BAILII flag 2
Customs & Excise Commissioners v BAA Plc [2002] EWCA Civ 1814 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Dec 2002 BAILII flag 2
A &D Stevenson (Trading) Ltd v Customs and Excise [2002] UKVAT V17979 VAT & Duties Tribunals United Kingdom 8 Nov 2002 BAILII flag
Commissioners of Customs and Excise v Sinclair Collis Ltd [2001] UKHL 30; [2001] All ER (D) 29; [2001] STI 893; [2001] BVC 378; [2001] BTC 5284 House of Lords United Kingdom 7 Jun 2001 BAILII flag 19
Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2) [2001] UKHL 4; [2002] 1 AC 202; [2001] 2 All ER 143; [2001] 1 All ER (Comm) 438; [2001] 2 WLR 329; [2001] STI 151; [2001] BVC 158; [2001] BTC 5083 House of Lords United Kingdom 31 Jan 2001 BAILII flag 39
Commissioners Of Customs & Excise v Plantiflor Ltd [2000] EWCA Civ 26 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 3 Feb 2000 BAILII flag 1

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

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