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Isle of Wight Council v Revenue and Customs: VDT 23 Jan 2006

VDT LOCAL AUTHORITIES – Off-street parking – Taxable person – Whether treatment as non-taxable person in relation to off-street parking activities would result in significant distortions of competition – No – Sixth VAT Directive (77/388/EEC) Act 4.5 Citations: [2006] UKVAT V19427 Links: Bailii VAT, Local Government Updated: 05 July 2022; Ref: scu.238963

Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015

The court was asked as to the issue of principle whether a local authority which charges members of the public for off-street car parking is a non-taxable person for VAT purposes. This turns on whether treating the authority as a non-taxable person ‘would lead to significant distortions of competition’ within the meaning of Article 4.5(2) … Continue reading Isle of Wight Council and Others v HM Revenue and Customs: CA 16 Dec 2015

HM Revenue and Customs v Weald Leasing Ltd: ChD 16 Jan 2008

Judges: Lindsay J Citations: [2008] EWHC 30 (Ch) Links: Bailii Jurisdiction: England and Wales Citing: Cited – Halifax plc etc v Commissioners of Customs and Excise ECJ 21-Feb-2006 ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services … Continue reading HM Revenue and Customs v Weald Leasing Ltd: ChD 16 Jan 2008

Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as demonstrators, paying VAT on the full amount of the sale price. This will in … Continue reading Revenue and Customs v Pendragon Plc and Others: SC 10 Jun 2015

Expert Witness Institute v Commissioners of Customs and Excise: CA 12 Dec 2001

A not for profit institute whose stated aims were ‘supporting the proper administration of justice and the early resolution of disputes’ came within the terms of the Directive and was exempt from VAT. Article 13A(1)(l) provided for exemption for the supply of services by such organisations having ‘aims of a civic nature’. That phrase had … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: CA 12 Dec 2001

Finanzamt Koln-Nord v Wolfram Becker: ECJ 21 Feb 2013

ECJ Sixth VAT Directive – Article 17(2)(a) – Right to deduct input tax – Need for a direct and immediate link between an input and an output transaction – Criterion for determining that link – Services of lawyers performed in the context of criminal proceedings for corruption brought in a personal capacity against the managing … Continue reading Finanzamt Koln-Nord v Wolfram Becker: ECJ 21 Feb 2013

Commissioners of Customs and Excise v First National Bank of Chicago: ECJ 14 Jul 1998

The Bank dealt in foreign exchange, not charging a commission, but relying on the profit it made over a period between the prices at which respectively it bought and sold the currency. The Bank contended that the foreign exchange transactions were subject to VAT as supplies effected for a consideration and that the value of … Continue reading Commissioners of Customs and Excise v First National Bank of Chicago: ECJ 14 Jul 1998

Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise: CA 11 Dec 2002

The court examined arrangements whereby organisations which were not banks, endorsed credit cards to be issued by banks to their members. Held: The granting of credit was exempt from VAT, and also were exempted negotiations of credit and the provision of intermediary services. It was wrong to seek to characterise the arrangement as the mere … Continue reading Commissioners of Customs and Excise v Institute of Directors, BAA Plc v Commissioners of Customs and Excise: CA 11 Dec 2002

Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003

The Directive exempted from a charge to VAT for letting of imoveable property. The taxpayer challenged the requirement to charge to VAT his business of leasing pitches for caravans. Held: The directive allowed member states to derogate from the exemptions. That is what the UK had done. Judges: The Honourable Mr Justice Jacob Citations: [2003] … Continue reading Colaingrove Limited v The Commissioners for Customs and Excise: ChD 16 Apr 2003

Colaingrove Ltd v the Commissioners of Customs and Excise: CA 19 Feb 2004

The taxpayer licensed static caravans on seasonal pitches on its land. They claimed exemption from charging VAT on the basis that they were residential lettings exempt under European legislation. Held: The appeal failed. The legislation exempted the purchase of static caravans, but explicilty not ‘the supply of accomodation in a caravan or houseboat.’ There was … Continue reading Colaingrove Ltd v the Commissioners of Customs and Excise: CA 19 Feb 2004

ATP Pensionservice v Skatteministeriet: ECJ 12 Dec 2013

ECJ Opinion – Value added tax – Article 13B(d)(6) of Council Directive 77/388/EEC – Exemption of the management of special investment funds – Concept of ‘special investment funds as defined by Member States’ – Occupational retirement schemes – Defined contributions retirement schemes Judges: Cruz Villalon AG Citations: C-464/12, [2013] EUECJ C-464/12, [2014] EUECJ C-464/12 Links: … Continue reading ATP Pensionservice v Skatteministeriet: ECJ 12 Dec 2013

Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001

The 1990 Regulation, SI 1990 No 2854, should be construed in the light of the European Directive. The Institute was exempt from Value Added Tax. Its aims of promoting and supporting the proper administration of justice, and the early resolution of disputes, were sufficiently in the public interest, and so closely connected to the administration … Continue reading Expert Witness Institute v Commissioners of Customs and Excise: ChD 12 Apr 2001

Insurancewide.Com Services Ltd v HM Revenue and Customs: ChD 15 May 2009

The taxpayers appealed against a finding that their business did not fall within the exemption from VAT of insurance brokers. They introduced possible customers to insurance companies via web-sites. Held: The company’s activities were in the nature of insurance brokers, and the business was within the scope of the exemption. Judges: Sir Edward Evans-Lombe Citations: … Continue reading Insurancewide.Com Services Ltd v HM Revenue and Customs: ChD 15 May 2009

Canterbury Hockey Club and Another v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 16 Oct 2008

ECJ Sixth VAT Directive Exemption Services linked to sport – Services supplied to persons taking part in sport – Services supplied to unincorporated associations and to corporate persons – Included Conditions. Judges: K. Lenaerts, P, T. von Danwitz, E. Juhasz, G. Arestis and J. Malenovsky JJ Citations: C-253/07, [2008] EUECJ C-253/07 Links: Bailii, Times Statutes: … Continue reading Canterbury Hockey Club and Another v The Commissioners for Her Majesty’s Revenue and Customs: ECJ 16 Oct 2008

Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen: ECJ 11 Dec 2007

ECJ Taxation – VAT Council Directive 77/388/EEC Deduction of input tax Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of the input tax between economic and non-economic activity. Citations: C-437/06, [2007] EUECJ C-437/06 – O Links: Bailii Jurisdiction: European Cited by: See Also – Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / … Continue reading Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen: ECJ 11 Dec 2007

Loyalty Management UK Ltd v HM Revenue and Customs: CA 5 Oct 2007

The company (LMUK) managed a loyalty scheme for retailers. Their customers were awarded point sunder the schem on purchasing items, and then redeeemed those points against other purchases. LMUK sought to recover input tax on the invoices it paid to the companies accepting the loyalty cards against its sales. LMUK now appealed against refusal of … Continue reading Loyalty Management UK Ltd v HM Revenue and Customs: CA 5 Oct 2007

Weald Leasing Ltd v Revenue and Customs: VDT 6 Feb 2007

VDT VAT – AVOIDANCE – Abuse of rights – Appellant associate of exempt trader purchasing assets to lease to separate company to lease on to exempt trader – Associate outside VAT group – Associate credited with input tax on purchases – Insertion of separate company avoided direction under VATA 1994 Sch 6 para 1 – … Continue reading Weald Leasing Ltd v Revenue and Customs: VDT 6 Feb 2007

Revenue and Customs v Loyalty Management UK Ltd: ChD 22 Jun 2006

The taxpayer operated a substantial loyalty reward scheme (Nectar) for assorted companies. The Revenue appealed against an order allowing the company to reclaim input VAT. The court was asked now: ‘what is the proper characteristic, for VAT purposes, of the payment made by LMUK to those other suppliers; is it a payment for a redemption … Continue reading Revenue and Customs v Loyalty Management UK Ltd: ChD 22 Jun 2006

College of Estate Management v Customs and Excise: HL 20 Oct 2005

The college supplied educational services by distance learning. The commissioner sought to argue that printe daterials supplied with the course were ancillary and did not have the same exemption form VAT. Held: The supplies did benefit from the exemption. The attempt to separate out the supply of prnted course materials was articifial and inconvincing. The … Continue reading College of Estate Management v Customs and Excise: HL 20 Oct 2005

United Utilities Plc v Commissioners of Customs and Excise: CA 8 Mar 2004

The taxpayer offered telephone gambling services through a local agent who did not accept money or set any odds. Held: The services of the agents were administrative only, and not gambling services. There could be no principle to say that a supplier to an exempt business attracted the same exemption. The agent’s services were taxable. … Continue reading United Utilities Plc v Commissioners of Customs and Excise: CA 8 Mar 2004

Weald Leasing (Taxation): ECJ 26 Oct 2010

ECJ Opinion – Value added tax (VAT) – Sixth Council Directive 77/388/EEC – Concept of ‘abusive practice’ and ‘normal commercial operations’ – Transaction designed solely to obtain a tax advantage – Leasing and sub-leasing transactions intended to defer the payment of VAT – Redefinition of abusive practiceThe taxpayer’s decision to take equipment on lease from … Continue reading Weald Leasing (Taxation): ECJ 26 Oct 2010

Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

A company made arrangements for finance for its customers to purchase products at an apparent zero rate of interest. In fact the finance company deducted an undisclosed commission before forwarding payment to the shop. The shop wanted to pay VAT only on the amount it received. It was held to be liable on the amount … Continue reading Primback Ltd v Commissioners of Customs and Excise: ECJ 15 May 2001

Criminal proceedings against Goodwin and Unstead: ECJ 28 May 1998

ECJ (Judgment) VAT was payable on supplies of counterfeit drugs even though the income generated by the trade was unlawful. Fiscal neutrality prevented differentiation between lawful and unlawful suppliesThe defendants had sold counterfeit perfumes and had had VAT charges imposed retrospectively. It was held proper to charge VAT on sales which were illegal. Fiscal neutrality … Continue reading Criminal proceedings against Goodwin and Unstead: ECJ 28 May 1998

Commission of the European Communities v French Republic (Supported by United Kingdom Intervener): ECJ 18 Jun 1998

(Judgment) It was open to member states to refuse to allow claim VAT input reclaims on articles purchased for transport which constituted the very tool of the trade of a taxpayer. Driving instructors may not reclaim VAT on their transport. Citations: Times 02-Jul-1998, C-43/96, [1998] EUECJ C-43/96 Links: Bailii Statutes: Council Directive 77/388/EEC, EC Treaty … Continue reading Commission of the European Communities v French Republic (Supported by United Kingdom Intervener): ECJ 18 Jun 1998

Commissioners of Customs and Excise v Littlewoods Organisation Plc: ChD 4 Jul 2000

The enhanced commission paid to mail order catalogue agents for supplying services to the company and which was to be set off against goods purchased by the agents themselves from the mail order company were vatable. The commission earned represented in part a discount on the goods purchased, but in reality was also a consideration … Continue reading Commissioners of Customs and Excise v Littlewoods Organisation Plc: ChD 4 Jul 2000

Proceedings Brought by Forsakringsaktiebolaget Skandia (Publ): CA 20 Mar 2001

For a transaction to be exempt from VAT as an insurance transaction there had to be some contractual relationship between the insured and the company providing the cover against the risk. Here there was no sufficient connection the insurance services were bought from one company and payments made to another. Citations: Times 20-Mar-2001, C-240/99 Statutes: … Continue reading Proceedings Brought by Forsakringsaktiebolaget Skandia (Publ): CA 20 Mar 2001

Belgische Staat v Ghent Coal Terminal (Judgment): ECJ 15 Jan 1998

Once a right of deduction had been exercised because the inputs were for the purpose of investment work intended to be used in connection with taxable transactions, the authorities may not claim repayment merely because the taxpayer has been unable to use the goods or services for the intended purpose.‘in principle, the existence of a … Continue reading Belgische Staat v Ghent Coal Terminal (Judgment): ECJ 15 Jan 1998

Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen: ECJ 13 Mar 2008

ECJ Sixth VAT Directive Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities Right to deduct input VAT Expenditure connected with the issue of shares and atypical silent partnerships Apportionment of input VAT according to the economic nature of the activity Calculation of the deductible proportion Citations: [2008] EUECJ C-437/06, [2008] … Continue reading Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen: ECJ 13 Mar 2008

Abbey National Plc v Commissioners of Customs and Excise: ECJ 22 Feb 2001

Where a part or whole of a business was sold as a going concern, not all the VAT on the expenses of the sale was to be set off against VAT. The entire amount of VAT could only be set off where the assets sold were sold as a properly identifiable part of the taxable … Continue reading Abbey National Plc v Commissioners of Customs and Excise: ECJ 22 Feb 2001

Julius Fillibeck Sohne Gmbh and Co Kg v Finanzamt Neustadt: ECJ 27 Nov 1997

Transport which was provided to a company’s workers in order to get to employment and where there was no real connection between the transport and the type of work was not a vatable supply. Citations: Times 27-Nov-1997 Statutes: Council Directive 77/388/EEC Jurisdiction: European VAT, Employment Updated: 09 April 2022; Ref: scu.82648

Institute of the Motor Industry v Customs and Excise Commissioners: ECJ 19 Nov 1998

A trade union could be any organisation of employees, workers, employers, independent professionals or traders which took upon itself representation of its members interests as against third parties, and any such is VAT exempt. Citations: Times 19-Nov-1998 Statutes: Sixth Council Directive 77/388/EEC Art 13(A)(1)(1) VAT, European Updated: 08 April 2022; Ref: scu.82384

Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003

ECJ Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises.The claimants installed cigarette vending machines on shop premises, with the shop-owners taking a proportion of the takings. They claimed exemption from VAT on the agreements as being ‘lettings of immovable … Continue reading Sinclair Collis Ltd v Commissioners of Customs and Excise: ECJ 12 Jun 2003

Knut Hamann v Finanzamt Hamburg-Eimsbuettel: ECJ 15 Mar 1989

Tax provisions – Harmonization of laws – Turnover taxes – Common system of value-added tax – ‘Forms of transport’ within the meaning of the Sixth Directive – Sailing yachts – Covered – Hiring – Place where the service is deemed to be supplied for tax purposes (Council Directive 77/388/EEC, Art . 9(1) and ( 2)(d)) … Continue reading Knut Hamann v Finanzamt Hamburg-Eimsbuettel: ECJ 15 Mar 1989

Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013

The company managed a card loyalty scheme for retailers. The Revenue appealed against a decision that the company could reclaim VAT input tax on the goods purchased on the customers redeeming their points. The ECJ had decided that the service charges amounted, at least in part, to third party consideration paid by LMUK to the … Continue reading Revenue and Customs v Aimia Coalition Loyalty UK Ltd: SC 13 Mar 2013

Landkreis Potsdam-Mittelmark: ECJ 15 Sep 2016

ECJ (Judgment) Reference for a preliminary ruling – Taxation – Value Added Tax – Sixth Council Directive 77/388/EEC – Right to deduction – Decision 2004/817/EC – Legislative provision of a Member State – Expenditure on goods and services – Extent of use of goods or services for non-economic purposes greater than 90% of total use … Continue reading Landkreis Potsdam-Mittelmark: ECJ 15 Sep 2016

Larentia + Minerva v Finanzamt Nordenham and others: ECJ 16 Jul 2015

ECJ Judgment – Reference for a preliminary ruling – VAT – Sixth Council Directive 77/388/EEC – Article 17 – Right to deduction – Partial deduction – VAT paid by holding companies for the acquisition of capital invested in their subsidiaries – Services supplied to subsidiaries – Subsidiaries constituted in the form of partnerships – Article … Continue reading Larentia + Minerva v Finanzamt Nordenham and others: ECJ 16 Jul 2015

Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

The bodies sought exemption from certain elements of VAT as ‘non-profit’ making or ‘voluntary’ bodies. Their activities included trading activities, but they did not set out to make a profit overall. Held: For certain exemptions, the term ‘non-profit-making’ refers to financial advantages for the members of an organisation, and not to end of year surpluses. … Continue reading Kennemer Golf and Country Club v Staatssecretaris van Financien, Zoological Society of London v Commissioners of Customs and Excise Case: ECJ 21 Mar 2002

Jetair And Btw-Eenheid Btwe Travel4You v FOD Financien: ECJ 13 Mar 2014

ECJ VAT – Special scheme for travel agents – Transactions carried out outside the European Union – Sixth Council Directive 77/388/EEC – Article 28(3) – Directive 2006/112/EC – Article 370 – ‘Standstill’ clauses – Amendment of national legislation during the transposition period C.G. Fernlund C-599/12, [2014] EUECJ C-599/12 Bailii European VAT Updated: 01 December 2021; … Continue reading Jetair And Btw-Eenheid Btwe Travel4You v FOD Financien: ECJ 13 Mar 2014

HM Revenue and Customs v Weald Leasing (Taxation): ECJ 2 Dec 2010

ECJ Sixth VAT Directive – Concept of ‘abusive practice’ – Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT K. Lenaerts, P C-103/09, [2010] EUECJ C-103/09, [2011] STC 596, [2011] BVC 118, [2011] STI 264 Bailii European Citing: Opinion – Weald Leasing (Taxation) ECJ 26-Oct-2010 ECJ Opinion – Value … Continue reading HM Revenue and Customs v Weald Leasing (Taxation): ECJ 2 Dec 2010

Oxfam v Revenue and Customs: ChD 27 Nov 2009

The charity appealed against refusal to allow it to reclaim input VAT. It also sought judicial review of the decision of the Tribunal not to allow it to raise an argument of legitimate expectation. The charity had various subsidiaries conducting commercial activities, which paid VAT in its supplies. The parties disputed how input taxes were … Continue reading Oxfam v Revenue and Customs: ChD 27 Nov 2009

Halifax plc etc v Commissioners of Customs and Excise: ECJ 21 Feb 2006

ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) – Economic activity – Supplies of goods – Supplies of services – Abusive practice – Transactions designed solely to obtain a tax advantage.The court set out the principle of abuse of right, saying: ‘in the sphere of VAT, an … Continue reading Halifax plc etc v Commissioners of Customs and Excise: ECJ 21 Feb 2006

Faaborg-Gelting Linien v Finanzamt Flensburg: ECJ 2 May 1996

A non-takeaway restaurant is a supply of services, and a ferry supply was made from its place of business. The supply of prepared food and drink at a restaurant resulted from a whole series of services (including the preparation and service of the meal); and that since restaurant transactions were characterised by a cluster of … Continue reading Faaborg-Gelting Linien v Finanzamt Flensburg: ECJ 2 May 1996

WHA Ltd and Another v Revenue and Customs: SC 1 May 2013

The Court was asked as to the effectiveness of a scheme, known as Project C, designed to minimise the overall liability to VAT of a group of companies involved in motor breakdown insurance. Held: The court dismissed WHA’s appeal. There had been no supply of repairs to WHA. The justifications for the project relied upon … Continue reading WHA Ltd and Another v Revenue and Customs: SC 1 May 2013

Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants argued (inter alia) that the attempted recovery was void under the Billl of Rights. Held: … Continue reading Total Network Sl v Customs and Excise Commissioners: CA 31 Jan 2007

Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines were not placed pursuant to a licence to occupy land, a licence of immovable … Continue reading Commissioners of Customs and Excise v Sinclair Collis Limited: HL 7 Jun 2001

Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

The appellants sold a system protecting credit card holders against the consequences of loss or theft. They claimed that it was insurance and exempt from VAT. The commissioners said it was a service and vatable. The card provided a range of services for those who had lost a card, and laid off the costs against … Continue reading Card Protection Plan Ltd v Commissioners of Customs and Excise: HL 6 Feb 2001

Peninsular and Oriental Steam Navigation Co v Commissioners of Customs and Excise: ChD 7 Jun 2000

Where a ferry service operated in international waters, but each end of the journey was at an EU port, goods sold on board were taxable under VAT as at the port from which the ship departed. To become exempt, the ship must have some non-EU port of call. Citations: Times 07-Jun-2000 Statutes: Sixth Council Directive … Continue reading Peninsular and Oriental Steam Navigation Co v Commissioners of Customs and Excise: ChD 7 Jun 2000

Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund … Continue reading Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

Mohr v Finanzamt Bad Segeberg: ECJ 29 Feb 1996

ECJ Articles 6(1) and 11(A)(1)(a) of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, in respect of the definition of a supply of services and the constitution of the taxable amount, respectively, are to be interpreted as meaning that an undertaking to discontinue milk … Continue reading Mohr v Finanzamt Bad Segeberg: ECJ 29 Feb 1996

Weissgerber v Finanzamt Neustadt/Weinstrasse (Judgment): ECJ 14 Jul 1988

Europa In the absence of implementation of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, a credit negotiator may rely on the tax exemption provision contained in Article 13B(d)(1) of the directive in respect of transactions carried out between 1 January 1978 and 30 … Continue reading Weissgerber v Finanzamt Neustadt/Weinstrasse (Judgment): ECJ 14 Jul 1988

C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003

The taxpayer sold double glazing, supported by an insured guarantee, for which a charge was made. The additional charge was exempt, but it was contended that the contract should have stated the amount pursuant to Note 5. Held: The contract gave the rate of charge at 10 per cent. The Act allowed the commisioners to … Continue reading C R Smith Glaziers (Dunfermline) Limited v Commissioners of Customs and Excise: HL 20 Feb 2003