BUPA Purchasing Ltd v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• [2005] BTC 5637

CONSIDERED in

• Aria Technology Ltd v The Commissioners for HM Revenue and Customs
• The Queen (on the Application of BMW AG) The Queen (on the Application of Jaguar Cars Exports Ltd) and Another v The Commissioners of HM Revenue and Customs
• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• BUPA Purchasing Ltd v HM Revenue and Customs

This document cites

• Commissioners of Customs and Excise v Pegasus Birds Ltd
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.2)
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)
• Value Added Tax Act 1994