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Tesco plc v Customs and Excise Commissioners 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
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR GSTR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
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		3
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
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		6
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		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		3
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		1
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		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		1
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
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
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		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		2
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		5
Nationwide Controlled Parking Systems Ltd v Revenue Commissioners (Unapproved)	[2021] IECA 150	Irish Competition Authority	Republic of Ireland	21 May 2021	BAILII
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

Legislation Cited

Legislation Name	Provision
Finance Act 1972

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		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		2
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		5
CR Smith Glaziers (Dunfermline) Ltd v Customs and Excise Commissioners	[2003] UKHL 7; [2003] 1 All ER 801; [2003] 1 WLR 656; [2003] All ER (D) 286; [2003] SC (HL) 21; [2003] SCLR 222; [2003] SLT 355; [2003] BTC 5193; [2003] BVC 249; [2003] STI 267	House of Lords	United Kingdom - Scotland	20 Feb 2003	BAILII		17
Eastbourne Town Radio Cars Association v Commissioners of Customs & Excise	[2001] UKHL 19; [2001] 2 All ER 597; [2001] 1 WLR 794; [2001] STI 671; [2001] BTC 5196	House of Lords	United Kingdom	4 Apr 2001	BAILII		10
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136
Nationwide Controlled Parking Systems Ltd v Revenue Commissioners (Unapproved)	[2021] IECA 150	Irish Competition Authority	Republic of Ireland	21 May 2021	BAILII
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
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52
Elida Gibbs Ltd v Customs and Excise Comrs (Case C-317/94)	[1997] QB 499		United Kingdom	circa 1997	LexisNexis / Westlaw		34

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