Colaingrove Ltd v Commissioners of Customs and Excise

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
• Ashworth v Commissioners of Customs and Excise

REFERS TO

• 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

• Colaingrove Ltd v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1994

REPORTED OPINION OF in

• [2004] BVC 209
• [2004] BTC 5149
• [27/02/2004] TLR 3

CITED in

• Wm Morrison Supermarkets Plc v Revenue and Customs Commissioners

REFERRED in

• HM Revenue and Customs v Tallington Lakes Ltd

This document cites

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



See all quotations

• Ashworth v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Lubbock Fine & Co. v Commissioners of Customs and Excise.
• Elisabeth Blasi v Finanzamt München I.
• Skatteministeriet v Morten Henriksen.
• Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën.
• Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).
• Miguel Amengual Far contra Juan Amengual Far.