Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [1992] BTC 5127

APPEAL RESOLVED in

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

CONSIDERED in

• Commissioners of Customs and Excise Leightons Ltd and Another Eye Tech Opticians No I and Another
• Beynon and Partners v Commissioners of Customs and Excise
• The Commissioner for Customs and Excise v Fdr

[See more]

• Commissioners of Customs and Excise Wellington Private Hospital and Another St Martins Hospital Ltd and Another British United Provident Association and Another Commissioners for Customs & Excise and Another British United Provident Association
• Commissioners of Customs & Excise (Applicant/Respondent) v Sinclair Collis Ltd
• College of Estate Management v HM Revenue and Customs
• American Express v HM Revenue and Customs
• British United Provident Association Ltd Commissioners of Customs & Excise and Another British United Provident Association Ltd and Another Wellington Private Hospital Ltd and Another St. Martins Hospital
• Rayner & Keeler Ltd v Commissioners of Customs and Excise
• Hartwell Plc v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Electronic Data Systems Ltd
• Holland andaanother v HM Revenue and Customs
• British Telecommunications Plc v Commissioners of Customs and Excise

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Carl-Zeiss-Stiftung v Rayner & Keeler Ltd and Others (Original Appeal) and Rayner & Keeler Ltd and Others v Courts and Others (Cross Appeal)
• Commissioners of Customs and Excise v Automobile Association
• British Airways Plc v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise



See all quotations

• Commissioners of Customs and Excise v Scott
• Value Added Tax Act 1983