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Tesco plc v Customs and Excise Commissioners     17

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
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
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
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
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
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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
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
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
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
Commissioners of Customs and Excise v Hartwell Plc	[2003] EWCA Civ 130	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Feb 2003	BAILII		3
Church Schools Foundation	[2001] EWCA Civ 1745	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Nov 2001	BAILII		6
Littlewoods Organisation plc	[2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Oct 2001	BAILII		16
R v Commissioners of Customs and Excise, ex parte F & I Services	[2001] EWCA Civ 762; [2001] BVC 347; [2001] BTC 5266	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 May 2001	BAILII		10
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