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Tesco plc v Customs and Excise Commissioners   flag  17

[2003] EWCA Civ 1367
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
14th October, 2003

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Pendragon plc v HMRC [2013] EWCA Civ 868 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jul 2013 BAILII flag 6
Mbna Europe Bank Ltd v HMRC [2006] EWHC 2326 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Sep 2006 BAILII flag 5
ING Intermediate Holdings Ltd v HMRC [2017] EWCA Civ 2111 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 13 Dec 2017 BAILII flag 3
Commissioners for Her Majesty's Revenue and Customs v Total UK Ltd [2007] EWCA Civ 987 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Oct 2007 BAILII flag 3
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
Kumon Educational UK Co Ltd & Kumon Book Services (UK) Ltd v Revenue & Customs [2014] UKFTT 109 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 20 Jan 2014 BAILII flag 2
Barnett (t/a Burghill Valley Golf Club) v Revenue & Customs [2009] UKFTT 119 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 2 Jun 2009 BAILII flag 2
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other) [2017] UKFTT 785 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Oct 2017 BAILII flag 1
Tesco Freetime Ltd and Tesco PLC v Revenue and Customs (VAT - INPUT TAX : Attribution) [2017] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2017 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
HMRC v Debenhams Retail Plc [2005] EWCA Civ 892 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2005 BAILII flag 1
Nationwide Controlled Parking Systems Ltd v Revenue Commissioners (Unapproved) [2021] IECA 150 Irish Competition Authority Republic of Ireland 21 May 2021 BAILII flag
Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC (Tax) [2019] UKUT 18 United Kingdom Upper Tribunal United Kingdom 24 Jan 2019 BAILII flag
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other) [2017] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Mar 2017 BAILII flag
Revenue and Customs v Mercedes-Benz Financial Services UK Ltd [2015] EWCA Civ 1211 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Nov 2015 BAILII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR GSTR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other) [2017] UKFTT 785 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 30 Oct 2017 BAILII flag 1
Tesco Freetime Ltd and Tesco PLC v Revenue and Customs (VAT - INPUT TAX : Attribution) [2017] UKFTT 614 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 4 Aug 2017 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
HMRC v Debenhams Retail Plc [2005] EWCA Civ 892 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2005 BAILII flag 1
Nationwide Controlled Parking Systems Ltd v Revenue Commissioners (Unapproved) [2021] IECA 150 Irish Competition Authority Republic of Ireland 21 May 2021 BAILII flag
Commissioners for HM Revenue and Customs v Tesco Freetime Ltd and Tesco PLC (Tax) [2019] UKUT 18 United Kingdom Upper Tribunal United Kingdom 24 Jan 2019 BAILII flag
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other) [2017] UKFTT 288 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Mar 2017 BAILII flag
Revenue and Customs v Mercedes-Benz Financial Services UK Ltd [2015] EWCA Civ 1211 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Nov 2015 BAILII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/1 - Goods and services tax: loyalty programs [2012] ATOGSTR GSTR2012/1 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag

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