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General Motors Acceptance Corporation (UK) PLC v Revenue & Customs   flag  1

[2007] UKVAT V19989
VAT & Duties Tribunals
United Kingdom
26th January, 2007

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
British Telecoms v Revenue & Customs (VAT - whether this appeal should be struck out on the basis that it has [2020] UKFTT 278 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Jun 2020 BAILII flag

Legislation Cited

Legislation Name Provision
Finance Act 1972 s10
Finance Act 1978
Finance Act 1989 s24, s80
Finance Act 1990
Finance Act 1997 s47, s80

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 17
Grundig Italiana [2002] EUECJ C25500; [2002] ECR I-8003; [2003] All ER (EC) 176; [2003] CEC 178; [2003] 1 CMLR 36 Court of Justice of the European Communities Europe circa 2002 BAILII flag 46
[2000] 1 WLR 126 [2000] 1 WLR 126 United Kingdom circa 2000 LexisNexis / Westlaw flag 20
Incoge '90 [1998] EUECJ C-10/97; [1998] ECR I-6307 Court of Justice of the European Communities Europe 22 Oct 1998 BAILII flag 15
Becker [1982] EUECJ R-8/81; [1982] ECR 53; [1982] 1 CMLR 499 Court of Justice of the European Communities Europe 19 Jan 1982 BAILII flag 128
Coöperatieve Aardappelenbewaarplaats [1981] ECR 445; [1981] 3 CMLR 337 Europe circa 1981 flag 52
Verbond van Nederlandse Ondernemingen [1977] ECR 113 Europe circa 1977 flag 20
Rheinmà hlen-Dà sseldorf [1974] ECR 33; [1974] 1 CMLR 523 Europe circa 1974 flag 43
Grad v Finanzamt Traunstein [1970] ECR 825; [1971] CMLR 1 Europe circa 1971 flag 16
L ck v Hauptzollamt Köln-Rheinau [1968] ECR 245 Europe circa 1968 flag 3

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