B J Rice & Associates (A Firm) v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [1994] BVC 165
• [1994] BTC 5172
• [1994] STC 565

NOT FOLLOWED in

• Commissioners of Customs and Excise v Svenska International Plc
• Commissioners of Customs and Excise v Svenska International Plc

CONSIDERED in

• BRS Automotive Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Svenska International Plc
• Commissioners of Customs and Excise v BRS Automotive Ltd

[See more]

• Svenska International Plc v Commissioners of Customs and Excise
• Higher Education Statistics Agency Ltd v The Commissioners of Custom and Excise (Respondant)
• Royal and Sun Alliance Insurance Group Plc v Commissioners of Customs and Excise
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• B J Rice & Associates (A Firm) v Commissioners of Customs and Excise

REVERSED in

• B J Rice & Associates (A Firm) v Commissioners of Customs and Excise

This document cites

• BJ Rice & Associates
• Broadwell Land Plc
• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1985
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment