Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise

Core Citations

RESUELVE RECURSO

• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise

CONSIDERS

• Commissioners of Customs and Excise v British Airways Plc

CITES

• Gur Corporation v Trust Bank of Africa Ltd

AFFIRMS

• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1993] STC 702
• [1993] BTC 5194
• [1993] BVC 194

CITED in

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)
• TC03107: Magic Memories Group (UK) Ltd

REFERRED in

• Holland andaanother v HM Revenue and Customs

APPROVED in

• British Telecommunications Plc v Commissioners of Customs and Excise

This document cites

• Gur Corporation v Trust Bank of Africa Ltd
• Commissioners of Customs and Excise v British Airways Plc
• British Airways Plc v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1983