Christopher Gibbs Ltd
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- Commissioners of Customs and Excise v Corbitt (J. H.) (Numismatists) Ltd
- Commissioners of Customs and Excise v Henry Moss of London Ltd and Another
- Value Added Tax Act 1983
- Value Added Tax (Special Provisions) Order 1981
- Council Directive 79/1070/EEC of 6 December 1979 amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation