Commissioners of Customs and Excise v Elm Milk Ltd

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Upton
• Commissioners of Customs and Excise v Robbins

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• Hitch and Others v Stone (Inspector of Taxes)
• Lee v Lee's Air Farming Ltd

[See more]

• Commissioners of Customs and Excise v Skellett (t/a Vidcom Computer Services)
• CROWN & CUSHION HOTELS Ltd and Commissioners of Customs and Excise

RESUELVE RECURSO

• Commissioners of Customs and Excise v Elm Milk Ltd

AFFIRMS

• Commissioners of Customs and Excise v Elm Milk Ltd

DISTINGUISHES

• Commissioners of Customs and Excise v Upton

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-14

REPORTED OPINION OF in

• [2006] RTR 22
• CSRC vol 29 iss 26/1
• 03/03/2006 Daily Cases

[See more]

• [20/03/2006] TLR 2
• [2006] BTC 5227
• [2006] BVC 296
• [2006] ICR 880

DISTINGUISHED in

• HM Revenue and Customs v Shaw

This document cites

• Hitch and Others v Stone (Inspector of Taxes)
• Commissioners of Customs and Excise v Upton (t/a Fagomatic)
• CROWN & CUSHION HOTELS Ltd and Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Elm Milk Ltd
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Commissioners of Customs and Excise v Robbins
• Lee v Lee's Air Farming Ltd
• Commissioners of Customs and Excise v Upton
• Commissioners of Customs and Excise v Upton
• Commissioners of Customs and Excise v Upton (t/a Fagomatic)
• Commissioners of Customs and Excise v Skellett (t/a Vidcom Computer Services)
• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Value Added Tax (Input Tax) Order 1992
• Value Added Tax (Cars) Order 1972
• Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise.