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Customs and Excise Commissioners v Plantiflor Ltd   flag  25

[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
25th July, 2002

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
A1 Lofts Ltd v Revenue and Customs [2009] EWHC 2694 (Ch); [2009] BVC 924 High Court of England and Wales United Kingdom - England and Wales 30 Oct 2009 BAILII flag 13
Airtours Holidays Transport Ltd v Commissioner for HM Revenue & Customs [2014] EWCA Civ 1033 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Jul 2014 BAILII flag 11
Association of British Travel Agents Ltd v Inland Revenue [2002] UKSC SPC00359 United Kingdom Supreme Court United Kingdom 22 Nov 2002 BAILII flag
Bell Transport v Revenue & Customs [2010] UKFTT 12 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Jan 2010 BAILII flag
Berkshire Golf Club v HMRC [2015] UKFTT 627 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Dec 2015 BAILII flag 2
Botham v Ministry of Defence [2004] UKEAT 0503_04_1211 Employment Appeals Tribunal United Kingdom 12 Nov 2004 BAILII flag
Carl John William Denton (t/a Denton Auto Repairs v Revenue & Customs [2008] UKVAT V20627 VAT & Duties Tribunals United Kingdom 18 Mar 2008 BAILII flag 1
Clowance Owners Club Ltd v Customs and Excise [2004] UKVAT V18787 VAT & Duties Tribunals United Kingdom 8 Oct 2004 BAILII flag 1
Commissioner of Taxation v Secretary to the Dept of Transport (Victoria) [2010] FCAFC 84; (2010) 188 FCR 167; 76 ATR 306; [2010] ATC 20-196 Federal Court of Australia Australia - Commonwealth 9 Jul 2010 AustLII flag 15
Commissioners for HM Revenue and Customs v Loyalty Management UK Ltd [2006] EWHC 1498 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Jun 2006 BAILII flag 3
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
Finds You Ltd v Revenue & Customs [2015] UKFTT 91 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Feb 2015 BAILII flag
(formerly Loyalty Management UK Ltd) [2013] UKSC 42; [2013] 4 All ER 94 United Kingdom Supreme Court United Kingdom 20 Jun 2013 BAILII flag 4
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
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/D8 - Goods and services tax: making supplies and analysing multi-party arrangements [2005] ATODGSTR GSTR2005/D8 Australian Taxation Office Australia - Commonwealth 21 Dec 2005 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR 9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR GSTR2006/9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
London and Quadrant Housing Trust v Her Majesty's Revenue and Customs [2005] UKVAT V19206 VAT & Duties Tribunals United Kingdom 25 Jul 2005 BAILII flag
Newcastle United Plc v Revenue & Customs [2006] UKVAT V19718 VAT & Duties Tribunals United Kingdom 21 Aug 2006 BAILII flag
Orchardcrown Ltd v Revenue & Customs [2012] UKFTT 608 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Sep 2012 BAILII flag
Peugeot Motor Co Plc v Customs & Excise [2003] EWHC 2304 (Ch) High Court of England and Wales United Kingdom - England and Wales 9 Oct 2003 BAILII flag 1
R (Anufrijeva) v Secretary of State for the Home Department [2003] UKHL 36; [2004] 1 AC 604; [2003] 3 All ER 827; [2003] 3 WLR 252; [2003] All ER (D) 353; [2003] INLR 521; [2003] Imm AR 570; [2003] HRLR 31 House of Lords United Kingdom 26 Jun 2003 BAILII flag 156
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd [2013] UKSC 15; [2013] 2 All ER 719 United Kingdom Supreme Court United Kingdom 13 Mar 2013 BAILII flag 52
Revenue and Customs Commissioners v- Loyalty Management [2007] EWCA Civ 965; 151 Sol Jo 1300 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 5 Oct 2007 BAILII flag 3
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 flag 29
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 7
Telent Plc v Revenue & Customs [2006] UKVAT V19967 VAT & Duties Tribunals United Kingdom 19 Dec 2006 BAILII flag
Teletape (a firm) [2016] UKFTT 797 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Nov 2016 BAILII flag 2
Virgin Media Ltd v RCC [2018] UKFTT 556 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 25 Sep 2018 BAILII flag 1
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
WHA Ltd v Customs and Excise Commissioners [2003] EWHC 305 (Ch); [2003] BVC 537 High Court of England and Wales United Kingdom - England and Wales 28 Feb 2003 BAILII flag 2

Law Journal Articles Referring to this Case

Journal Article Title †  Citation(s) Author Jurisdiction Date Full Text Citation Index
"Time is of the Essence: Supplies, grouping schemes, and cancelled transactions" (2004) 7 (2) Journal of Australian Taxation 132 Millar, R Australia circa 2004 AustLII flag
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
[1977] v & DR 301 [1977] V & DR 301 United Kingdom circa 1977 flag 2
Customs and Excise Commissioners v Bedrow Group PLC [1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207 United Kingdom circa 2000 BAILII flag 51
Customs and Excise Commissioners v British Telecommunications PLC [1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376 House of Lords United Kingdom 1 Jul 1999 BAILII flag 30
Plantifor Ltd v Customs and Excise Comrs [1997] V & DR 301 United Kingdom circa 1997 flag 4

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