C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
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C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
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Core Citations
CONSIDERS
RESUELVE RECURSO
APPLIES
CONSIDERS
- Value Added Tax Act 1994 - Articles : SCH-9
- Finance Act 1997 - Articles : S-38
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CONSIDERED in
- E l du Pont de Nemours & Company v Comptroller of Patents
- Revenue and Customs Commissioners v GMAC UK Plc
- Colaingrove Ltd v Commissioners of Customs and Excise
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REFERRED in
CITED in
- Colaingrove Ltd (Appellant Appellant) v The Commissioners for HM Revenue and Customs
- The Commissioners for HM Revenue and Customs v British Telecommunications Plc
- Bishop v HMRC
REPORTED OPINION OF in
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