BRS Automotive Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Value Added Tax (Input Tax) Order 1992
• Cooper & Chapman (Builders) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another

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• B J Rice & Associates (A Firm) v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1997] STC 336
• [1997] BTC 5072
• [1997] BVC 183

APPEAL RESOLVED in

• BRS Automotive Ltd v Commissioners of Customs and Excise

REVERSED in

• BRS Automotive Ltd v Commissioners of Customs and Excise

This document cites

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• B J Rice & Associates (A Firm) v Commissioners of Customs and Excise
• BRS Automotive Ltd
• B J Rice & Associates (A Firm) v Commissioners of Customs and Excise



See all quotations

• Cooper & Chapman (Builders) Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Taxes Management Act 1970
• Cheshire and Merseyside (County Boundaries) Order 1992
• Value Added Tax (Input Tax) Order 1992
• Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995
• Commission of the European Communities v French Republic.