Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another

Core Citations

---

CONSIDERS

• Robert Gordon's College v Commissioners of Customs and Excise
• Lawrence v Boswell
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

[See more]

• B J Rice & Associates (A Firm) v Commissioners of Customs and Excise

REFERS TO

• Commissioners of Customs and Excise v Faith Construction Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Robert Gordon's College v Commissioners of Customs and Excise

[See more]

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94

RESUELVE RECURSO

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another

AFFIRMS

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another

APPROVES

• Commissioners of Customs and Excise v Kingfisher Plc

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-5
• Value Added Tax Act 1983 - Articles : S-29
• Value Added Tax Act 1994 - Articles : S-80

[See more]

• Value Added Tax Act 1983

REPORTED OPINION OF in

• [1998] UKHL J0618-1
• [1998] STC 725
• [1998] 1 WLR 1106

[See more]

• [1998] 3 All ER 342
• [25/06/1998] TLR 2
• [1998] BTC 5252
• [1998] BVC 270

CITED in

• Official Receiver and Neil Hickling v Dhiren Doshi
• MacNiven v Westmoreland Investments Ltd

CONSIDERED in

• BRS Automotive Ltd v Commissioners of Customs and Excise
• Nmb Holdings Ltd v Secretary of State for Social Security
• BUPA Purchasing Ltd v HM Revenue and Customs

[See more]

• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.2)
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)
• Higher Education Statistics Agency Ltd v The Commissioners of Custom and Excise (Respondant)
• Royal and Sun Alliance Insurance Group Plc v Commissioners of Customs and Excise

REFERRED in

• Lloyds Banking Group Plc v The Commissioners for HM Revenue and Customs
• Commissioners of Customs and Excise v Barclays Bank Plc
• The Prudential Assurance Company Ltd v The Commissioners for HM Revenue and Customs

[See more]

• Taylor Clark Leisure Plc v Revenue and Customs Commissioners
• Commissioners for HM Revenue and Customs v Hotel La Tour Ltd

DISTINGUISHED in

• Commissioners of Customs and Excise v Svenska International Plc

This document cites

---

• Robert Gordon's College v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Thorn Electrical Industries Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Faith Construction Ltd



See all quotations

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Lawrence v Boswell
• Robert Gordon's College v Commissioners of Customs and Excise
• B J Rice & Associates (A Firm) v Commissioners of Customs and Excise
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Thorn Materials Supply Ltd & Thorn Resources Ltd
• Commissioners of Customs and Excise v Kingfisher Plc
• Value Added Tax Act 1994
• Finance Act 1996
• Value Added Tax Act 1983
• Value Added Tax Tribunals Rules 1986
• Ufficio IVA di Trapani v Italittica SpA.
• BLP Group plc v Commissioners of Customs & Excise.