Arif (trading as Trinity Fisheries) v HM Revenue and Customs

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-73
• Tribunals and Inquiries Act 1992 - Articles : S-11

REPORTED OPINION OF in

• [2006] STC 1989
• [2006] BTC 5759
• [2006] BVC 829

APPEAL RESOLVED in

• Arif (trading as Trinity Fisheries) v HM Revenue and Customs

APPLIED in

• Michaela Joy Hall v Deepak Bhatia

CONSIDERED in

• The Federal Deposit Insurance Corporation (as receiver for Amcore Bank NA and Others) v Barclays Bank Plc

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994