Commissioners of Customs and Excise v Upton (t/a Fagomatic)

Core Citations

CONSIDERS

• Pepper (Inspector of Taxes) v Hart
• Commissioners of Customs and Excise v Upton

REFERS TO

• Pepper (Inspector of Taxes) v Hart

RESUELVE RECURSO

• Commissioners of Customs and Excise v Upton (t/a Fagomatic)

CONSIDERS

• Value Added Tax Act 1994

REPORTED OPINION OF in

• [2002] BVC 451
• [2002] BTC 5323
• [2002] STC 640

APPLIED in

• Thompson (trading as Thompson (H A S) & Co) v Commissioners of Customs and Excise

CONSIDERED in

• CROWN & CUSHION HOTELS Ltd and Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Robbins

FOLLOWED in

• HM Revenue and Customs v Shaw

This document cites

• Pepper (Inspector of Taxes) v Hart
• Pepper (Inspector of Taxes) v Hart
• Commissioners of Customs and Excise v Upton
• Commissioners of Customs and Excise v Upton (t/a Fagomatic)
• Upton t/a Fagomatic



See all quotations

• Value Added Tax Act 1994
• Cheshire and Merseyside (County Boundaries) Order 1992
• Value Added Tax (Input Tax) Order 1992
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995