Balhousie Holdings Ltd v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-30
• Value Added Tax Act 1994 - Articles : S-43

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• Value Added Tax Act 1994 - Articles : SCH-8
• Value Added Tax Act 1994 - Articles : SCH-10
• Value Added Tax Regulations 1995
• Abbey National Building Society v Cann

DISTINGUISHES

• Robert Gordon's College v Commissioners of Customs and Excise
• Sargaison v Roberts

REVERSES

• Balhousie Holdings Ltd v Commissioners for HM Revenue and Customs

REFERS TO

• IDC Group Ltd and Others v Clark; A v C Astley (A Firm) and Another
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• UBS AG and Another v Revenue and Customs Commissioners

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• College of Estate Management v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [07/04/2021] TLR 1
• [2021] 3 All ER 599
• [2021] STC 753

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• [2021] BVC 5
• [2021] 1 WLR 2164

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• Robert Gordon's College v Commissioners of Customs and Excise
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Abbey National Building Society v Cann
• Sargaison v Roberts



See all quotations

• IDC Group Ltd and Others v Clark; A v C Astley (A Firm) and Another
• College of Estate Management v Revenue and Customs Commissioners
• Balhousie Holdings Ltd v Commissioners for HM Revenue and Customs