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Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating)    

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Colaingrove Ltd v Commissioners for Her Majesty s Revenue and Customs	[2017] EWCA Civ 332	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	4 May 2017	BAILII		5
Garden Products Ltd v HMRC	[2017] UKFTT 86	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2017	BAILII		1
HMRC v Roger Skinner	[2014] UKUT 204	United Kingdom Upper Tribunal	United Kingdom	15 May 2014	BAILII		6
Commission v Netherlands (Taxation)	[2011] EUECJ C-41/09	Court of Justice of the European Communities	Europe	3 Mar 2011	BAILII		1
Procter & Gamble UK v Revenue and Customs Commissioners	[2009] EWCA Civ 407; [2009] BVC 461; [2009] BTC 5462	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 May 2009	BAILII		53
Marks & Spencer	[2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42	Court of Justice of the European Communities	Europe	10 Apr 2008	BAILII		28
JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies	[2007] EUECJ C-363/05; [2007] ECR I-5517	Court of Justice of the European Communities	Europe	28 Jun 2007	BAILII		30
Kingscrest Associates and Montecello	[2005] EUECJ C-498/03; [2005] ECR I-4427; [2005] 2 CMLR 57	Court of Justice of the European Communities	Europe	26 May 2005	BAILII		41
Linneweber and Akritidis	[2005] EUECJ C45302; [2005] 1 CMLR 53; [2005] ECR I-1131; [2005] CEC 548	Court of Justice of the European Communities	Europe	circa 2005	BAILII		29
[2003] Ecr i-12691	[2003] ECR I-12691		Europe	circa 2003			25
Commission v France	[2001] EUECJ C-481/98; [2001] ECR I-3369	Court of Justice of the European Communities	Europe	3 May 2001	BAILII		29
Commission v France	[2001] EUECJ C-404/99; [2001] ECR I-2667	Court of Justice of the European Communities	Europe	29 Mar 2001	BAILII		12
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