Auction of telecommunications licences, economic activity

Case Law – Hutchison 3G UK Ltd & Ors v Customs and Excise Commissioners (Case C-369/04). [2010] BVC 55 ; Hutchison 3G UK Ltd; mmO plc; Orange 3G Ltd; T-Mobile (UK) Ltd; Vodaphone Group Services Ltd. [2005] BVC 2,114

Claw-back assessment, repayment of overpaid VAT

Case Law – R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Co Ltd. [2001] BVC 3 ; R v Customs and Excise Commissioners, ex parte Building Societies Ombudsman Co Ltd. [1999] BVC 368