C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal

Core Citations

CONSIDERS

• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal

RESUELVE RECURSO

• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal

APPLIES

• Litster v Forth Dry Dock and Engineering Company Ltd

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-9
• Finance Act 1997 - Articles : S-38
• Insurance Companies Act 1982

CONSIDERED in

• E l du Pont de Nemours & Company v Comptroller of Patents
• Revenue and Customs Commissioners v GMAC UK Plc
• Tesco Plc v Commissioners of Customs and Excise

[See more]

• Colaingrove Ltd v Commissioners of Customs and Excise
• Debenhams Retail Plc v HM Revenue and Customs
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise
• Debenhams Retail Plc v HM Revenue and Customs
• Lex Service Plc v Commissioners of Customs and Excise
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• J B Leadbitter and Another v Devon County Council
• EnergySolutions EU Ltd v Nuclear Decommissioning Authority
• Buckley v Minister for Treasury and Resources and Ors

REFERRED in

• R (on the application of Rouse) v Revenue and Customs Commissioners

REPORTED OPINION OF in

• [2003] 1 All ER 801
• [2003] NR Uned 87
• [2003] STI 267

[See more]

• [2003] STC 419
• 2003 Scot (D) 30/2
• 20/02/2003 Daily Cases
• [2003] 1 CMLR 37
• [21/02/2003] TLR 1
• [2003] BTC 5193
• 2003 SCLR 222
• 2003 SLT 355
• 2003 SC HL 21
• [2003] 1 WLR 656
• [2003] BVC 249

CITED in

• Bishop v HMRC
• Colaingrove Ltd (Appellant Appellant) v The Commissioners for HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc

This document cites

• Litster v Forth Dry Dock and Engineering Company Ltd
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Value Added Tax Act 1994
• Insurance Companies Act 1982



See all quotations

• Finance Act 1997
• Consumer Credit (Agreements) Regulations 1983
• Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën.
• Léa Jorion, née Jeunehomme, and Société anonyme d'étude et de gestion immobilière 'EGI' v Belgian State.
• Muys' en De Winter's Bouw- en Aannemingsbedrijf BV contra Staatssecretaris van Financiën.
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment