[2018] SC 229

Core Citations

REPORTS OPINION

• Commissioners for HM Revenue and Customs v Frank a Smart & Son Ltd

This document cites

• University of Southampton v HM Revenue and Customs
• Church of England Children's Society v HM Revenue and Customs
• Revenue and Customs Commissioners v Chancellor, Masters and Scholars of the University of Cambridge
• Cunningham (t/a Urban Developments) v Buckley and Another
• Revenue and Customs Commissioners v Frank A Smart & Sons Ltd



See all quotations

• Vehicle Control Services Ltd v Revenue and Customs Commissioners
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Appeal By The Commissioners For Her Majesty's Revenue And Customs Against A Decision Of The Upper Tribunal In An Appeal By Frank A Smart & Son Limited