Best Buys Supplies Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Regulations 1995
• Value Added Tax (General) Regulations 1985
• Finance Act 1994 - Articles : S-16

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• Edwards (Inspector of Taxes) v Bairstow
• Golobiewska v Commissioners of Customs and Excise
• Kohanzad v Commissioners of Customs and Excise
• London Borough of Merton v Clive Williams

REFERS TO

• Flannery and Another v Halifax Estate Agencies Ltd, trading as Colleys Professional Services
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd

APPROVES

• John Dee Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• LNB News 09/01/2012 58
• LNB News 09/01/2012 58
• [2012] STC 885

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• [2012] BVC 1501

CITED in

• Revenue and Customs Comrs v G B Housley Ltd
• Revenue and Customs Commissioners v Dhanak
• GB Housley Ltd v Revenue and Customs Commissioners

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• Revenue and Customs Commissioners v Noor
• G B Housley Ltd v The Commissioners for HM Revenue and Customs
• Revenue and Customs Commissioners v Europlus Trading Ltd

This document cites

• Flannery and Another v Halifax Estate Agencies Ltd, trading as Colleys Professional Services
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
• London Borough of Merton v Clive Williams
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Golobiewska v Commissioners of Customs and Excise
• Kohanzad v Commissioners of Customs and Excise
• John Dee Ltd v Commissioners of Customs and Excise
• Best Buys Supplies Ltd
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• John Reisdorf v Finanzamt Köln-West.
• Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State.