Balhousie Holdings Ltd v Commissioners for HM Revenue and Customs

Core Citations

RESUELVE RECURSO

• Revenue and Customs Commissioners v Balhousie Holdings Ltd

REPORTED OPINION OF in

• [2019] STC 1298
• [2019] SC 304
• [2019] BVC 7

REVERSED in

• Balhousie Holdings Ltd v Revenue and Customs Commissioners

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• Robert Gordon's College v Commissioners of Customs and Excise
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Revenue and Customs Commissioners v Balhousie Holdings Ltd



See all quotations

• Value Added Tax Act 1994
• BLP Group plc v Commissioners of Customs & Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax