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Customs and Excise Commissioners     17

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Paul J Castan & Son Pty Ltd ATF Castan Investments Unit Trust and Commissioner of Taxation (Taxation)	[2016] AATA 298	Administrative Appeals Tribunal	Australia	11 May 2016	AustLII
GSTR 2006/10 - Goods and services tax: insurance settlements and entitlement to input tax credits	[2006] ATOGSTR GSTR2006/10	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/9 - Goods and services tax: supplies	[2006] ATOGSTR 9	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/10 - Goods and services tax: insurance settlements and entitlement to input tax credits	[2006] ATOGSTR 10	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2006/9 - Goods and services tax: supplies	[2006] ATOGSTR GSTR2006/9	Australian Taxation Office	Australia - Commonwealth	circa 2006	AustLII
GSTR 2005/D9 - Goods and services tax: insurance settlements and entitlement to input tax credits	[2005] ATODGSTR GSTR2005/D9	Australian Taxation Office	Australia - Commonwealth	21 Dec 2005	AustLII
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
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
Wha Ltd v HMRC	[2013] UKSC 24; [2013] 2 All ER 907	United Kingdom Supreme Court	United Kingdom	1 May 2013	BAILII		38
Simpson & Marwick v Revenue & Customs	[2010] UKFTT 380	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Aug 2010	BAILII
Airtours Holiday Transport Ltd (formerly My Travel Group) v HMRC	[2009] UKFTT 256	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Oct 2009	BAILII		2
Insurancewide com Services Ltd v Revenue & Customs Rev 1	[2007] UKVAT V20394; [2008] STI 237; [2008] Lloyds Rep IR 422; [2008] BVC 2101; [2007] V & DR 433	VAT & Duties Tribunals	United Kingdom	15 Oct 2007	BAILII
Telent Plc v Revenue & Customs	[2006] UKVAT V19967	VAT & Duties Tribunals	United Kingdom	19 Dec 2006	BAILII
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
Debenhams Retail Plc v Commissioners of Customs and Excise	[2004] EWHC 1540 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	29 Jun 2004	BAILII		2
Simpson & Marwick v Revenue And Customs	[2013] ScotCS CSIH_29	Scottish Court of Session	United Kingdom - Scotland	12 Apr 2013	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction †	Date	Full Text		Citation Index
"The GST treatment of bare trusts"	(2006) 9 Journal of Australian Taxation 36	Stacey, Paul	Australia	circa 2006	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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		39
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		51
[1999] Si 1999/3121	[1999] SI 1999/3121		United Kingdom	circa 1999			3
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129
[1992] Si 1992/3121	[1992] SI 1992/3121		United Kingdom	circa 1992			8
Luxor (Eastbourne) Ltd v Cooper	[1941] AC 108; [1941] 1 All ER 33		United Kingdom	circa 1941	LexisNexis / Westlaw		186
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
Debenhams Retail Plc v Commissioners of Customs and Excise	[2004] EWHC 1540 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	29 Jun 2004	BAILII		2
Simpson & Marwick v Revenue And Customs	[2013] ScotCS CSIH_29	Scottish Court of Session	United Kingdom - Scotland	12 Apr 2013	BAILII