Beynon and Partners v Commisisoners of Customs & Excise [2004] UKHL 53; [2004] 1 WLR 3172; [2004] 4 All ER 1091
- administration of drug to patient, whether single supply of medical services or supply of drug and service of administering drug
- judgment appealed from – [2002] EWCA Cic 1870
Commissioners of Customs and Excise v British Telecommunications Plc [1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376
- acquisition and delivery of motor vehicles, input tax credits on transport costs, whether separate supplies
Card Protection Plan Limited v Commissioners of Customs and Excise [2001] UKHL 4; [2001] 2 All ER 143; [2001] 2 WLR 329
- VAT treatment of card fee, whether separate supply or single supply of insurance
College of Estate Management v Commissioners of Customs and Excise [2005] UKHL 62; [2005] 4 All ER 933
- supply of education, whether single supply of education services or separate supply of books
- judgment appealed from – [2004] EWCA Civ 1086
Eastbourne Town Radio Cars Association v Commissioners of Customs & Excise [2001] UKHL 19
- application for deregistration for VAT, whether supplies made to members
Fleming v Her Majesty’s Revenue and Customs [2008] UKHL 2
- refunds of VAT, effectiveness of legislation to limit refund claims
Lex Service plc v Commissioners of Customs and Excise [2003] UKHL 67; [2004] STC 73; [2004] 1 WLR 1; [2004] 1 All ER 434
- non-monetary consideration, quantification
- judgment appealed from – [2001] STC 1568
Marks and Spencer plc v Customs and Excise [2009] UKHL 8; [2009] STC 452; [2009] 1 All ER 939
- food, whether teacakes were biscuits, claim for refund of VAT, limitation of refunds where claimant unjustly enriched, effect of passing on VAT to customers, retrospective legislation, effect of community law
- judgment of House of Lords referring to ECJ – [2005] UKHL 53
- request for preliminary ruling by ECJ – [2006] UKHL 69
- judgment of European Court of Justice – [2008] EUECJ C-309/06; [2008] STC 1408
- judgment appealed from –Â [2003] EWCA 1448
Neil Gwynn House Maintenance Fund v Commissioners of Customs and Excise [1998] UKHL 50; [1999] 1 All ER 385; [1999] 1 WLR 174
- whether VAT payable on services provided by Maintenance Fund to tenants in return for a maintenance contribution
Principal and Fellows of Newnham College in the University of Cambridge v Revenue and Customs [2008] UKHL 23; [2008] 2 All ER 863; [2008] 1 WLR 888
- anti avoidance, licence to occupy library, meaning of ‘occupation of land’
- judgment appealed from – [2006] EWCA Civ 295
Commissioners of Customs and Excise v Plantifor Limited [2002] UKHL 33; [2002] STC 1132; [2002] 1 WLR 2287
- whether VAT payable on postage for mail orders, whether postage cost is part of the consideration from customer to business
Royal and Sun Alliance Insurance Group plc v Commissioners of Customs and Excise [2003] UKHL 29; [2003] STC 832; [2003] 2 All ER 1073
- VAT on rent charged by landlords to tenant while properties empty, election by tenant to treat as taxable, application for refund of input tax credits prior to election
- licence agreement for provision of tobacco vending machines to clubs, whether exempt as a licence to occupy land or letting of immovable property, effect of lease
C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Exise [2003] UKHL 7; [2003] 1 WLR 656; [2003] 1 All ER 801
- whether supplier should be denied exemption from VAT because formal document requirements not complied with, construction of statute re content of documents
Svenska International Plc v Commissioners of Customs and Excise [1999] UKHL 23; [1999] 2 All ER 906; [1999] 1 WLR 769
- VAT group, input tax credits, time of supply
Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Thorn Resources Ltd [1998] UKHL 23; [1998] 3 All ER 342
- treatment of transactions between members of VAT Group on entry into contract but not grouped on completion, time of supply
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