BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Svenska International Plc
• Schemepanel Trading Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another

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• Commissioners of Customs and Excise v Kingfisher Plc

FOLLOWS

• Thorn EMI Plc v Commissioners of Customs and Excise

APPLIES

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-43
• Value Added Tax Act 1983

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• Finance Act 1972 - Articles : S-3
• Finance Act 1977

REPORTED OPINION OF in

• [2004] BVC 63
• [2003] STC 1203
• [2004] BTC 5003

CONSIDERED in

• HMRC v GraceChurch Management Services Ltd
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.2)
• BUPA Purchasing Ltd v HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Commissioners of Customs and Excise v Svenska International Plc
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Thorn EMI Plc v Commissioners of Customs and Excise
• Schemepanel Trading Ltd v Commissioners of Customs and Excise



See all quotations

• Commissioners of Customs and Excise v Kingfisher Plc
• Value Added Tax Act 1994
• Finance Act 1972
• Finance Act 1977
• Value Added Tax Act 1983
• Value Added Tax Regulations 1995
• Hansgeorg Lennartz v Finanzamt München III.