Bratt Autoservices Company Ltd v The Commissioners for HM Revenue and Customs

Core Citations

RESUELVE RECURSO

• Revenue and Customs Commissioners v Bratt Auto Contracts Ltd and another

AFFIRMS

• Revenue and Customs Commissioners v Bratt Auto Contracts Ltd and another

CITES

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CONSIDERS

• Reed Employment Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v General Motors (UK) Ltd
• Value Added Tax Act 1994

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• Value Added Tax Regulations 1995
• Finance Act 1997
• Finance Act 2008 - Articles : S-121
• Value Added Tax Act 1994 - Articles : S-80
• Finance Act 1997
• Finance Act 2008

REPORTED OPINION OF in

• [2019] 1 All ER 729
• [2018] BVC 24
• [2018] STC 1404

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• [2019] 1 WLR 165

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• Revenue and Customs Commissioners v General Motors (UK) Ltd
• Reed Employment Ltd v Revenue and Customs Commissioners
• Revenue and Customs Commissioners v Bratt Auto Contracts Ltd and another
• Finance Act 2008



See all quotations

• Value Added Tax Act 1994
• Finance Act 1997
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Commission of the European Communities v Italian Republic.