Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2) 39

[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

31st January, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
KRS FINANCE LTD v Revenue & Customs (VAT, attribution issue (direct and immediate link) and apportionment issue (fair and reasonable) considered)	[2023] UKFTT 855	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Oct 2023	BAILII
Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating)	[2019] UKFTT 480	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
LawCite Taxpayer v Commissioner for the South African Revenue Service (VAT1558)	[2018] ZATC 3	South Africa Tax Court	South Africa	5 Dec 2018	SAFLII
ABC (Pty) Ltd v Commissioner For The South African Revenue Service (VAT 1558)	[2018] ZATC 7	South Africa Tax Court	South Africa	5 Dec 2018	SAFLII	1
AN Checker Heating and Service Engineers v The Commissioners for HM Revenue and Customs (Tax)	[2018] UKUT 292	United Kingdom Upper Tribunal	United Kingdom	14 Sep 2018	BAILII
Snow Factor Ltd v Revenue and Customs (VAT - REDUCED RATES : Other)	[2018] UKFTT 28	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jan 2018	BAILII	1
Revenue & Customs v Zombory-Moldovan (t/a Craft Carnival)	[2016] UKUT 433	United Kingdom Upper Tribunal	United Kingdom	7 Oct 2016	BAILII	2
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
International Antiques and Collectors Fairs Ltd v Revenue and customs Commissioners	[2015] UKFTT 354	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jul 2015	BAILII	2
Craft Carnival v Revenue & Customs	[2015] UKFTT 245	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 May 2015	BAILII	1
Revenue And Customs v Colaingrove Ltd	[2015] UKUT 80	United Kingdom Upper Tribunal	United Kingdom	10 Mar 2015	BAILII	2
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	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	3
Antiques Within Ltd v Revenue & Customs	[2013] UKFTT 89	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jan 2013	BAILII
Colaingrove Ltd v Revenue & Customs	[2013] UKFTT 116	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jan 2013	BAILII	1
Commissioner of Taxation v Qantas Airways Ltd	[2012] HCATrans 131	High Court of Australia	Australia - Commonwealth	4 Jun 2012	AustLII
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	5
American Express Services Europe Ltd v HM Revenue & Customs	[2010] EWHC 120 (Ch); [2010] BVC 381	High Court of England and Wales	United Kingdom - England and Wales	29 Jan 2010	BAILII	2
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	3
HBOS Plc v HM Revenue & Customs	[2008] ScotCS CSIH_69	Scottish Court of Session	United Kingdom - Scotland	30 Dec 2008	BAILII
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	5
Commissioner of Taxation of the Commonwealth of Australia v Reliance Carpet Co	[2008] HCATrans 150	High Court of Australia	Australia - Commonwealth	15 Apr 2008	AustLII
Birkdale School, Sheffield v HMRC	[2008] EWHC 409 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	5 Mar 2008	BAILII	2
Reliance Carpet Co Pty Ltd v FCT	[2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117	Federal Court of Australia	Australia - Commonwealth	5 Jul 2007	AustLII	12
Birkdale School, Sheffield v Revenue & Customs	[2007] UKVAT V20122	VAT & Duties Tribunals	United Kingdom	3 Apr 2007	BAILII
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
Health Group SA Public Body and Hospital v Revenue & Customs	[2006] UKVAT V19593	VAT & Duties Tribunals	United Kingdom	25 May 2006	BAILII
Revenue and Customs Commissioners	[2006] EWHC 111 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Feb 2006	BAILII	10
Saga Holidays Ltd v Commissioner of Taxation	[2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384	Federal Court of Australia	Australia - Commonwealth	22 Dec 2005	AustLII	29
College of Estate Management v Revenue and Customs Commissioners	[2005] UKHL 62	House of Lords	United Kingdom	20 Oct 2005	BAILII	30
Courts Plc v Customs and Excise	[2004] UKVAT V18746	VAT & Duties Tribunals	United Kingdom	2 Sep 2004	BAILII
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	2
Beco Products Ltd and BAG Building Contractors v Customs and Excise	[2004] UKVAT V18638	VAT & Duties Tribunals	United Kingdom	4 Jun 2004	BAILII
Customs and Excise Commissioners	[2004] EWCA Civ 559; [2004] BVC 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 May 2004	BAILII	17
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	2
Re Claims Direct Test Cases	[2002] EWHC 9002 (Costs); [2003] Lloyds Rep IR 69	High Court of England and Wales	United Kingdom - England and Wales	19 Jul 2002	BAILII	3
GSTR 2001/D9 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions	[2001] ATODGSTR GSTR2001/D9	Australian Taxation Office	Australia - Commonwealth	19 Dec 2001	AustLII
GSTR 2001/D4 - Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATODGSTR GSTR2001/D4	Australian Taxation Office	Australia - Commonwealth	29 Jun 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts	[2001] ATOGSTR GSTR2001/8	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Some Thoughts on the Principles Applicable to the Interpretation of the GST"	(2003) 6 Journal of Australian Taxation 1	Hill, Graham	Australia	circa 2003	AustLII		4

Legislation Cited

s2, s17

Legislation Name	Provision
1983 Act (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
[1999] 2 AC 621	[1999] 2 AC 621		United Kingdom	circa 1999	LexisNexis / Westlaw	1
Card Protection Plan Ltd v Customs and Excise Commissioners	[1999] 2 AC 601; [1999] 3 WLR 203		United Kingdom	circa 1999	LexisNexis / Westlaw	62
Commission v United Kingdom	[1988] ECR 817		Europe	circa 1988		16

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