Commissioners of Customs and Excise v Fine Art Developments Plc

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Fine Art Developments Plc (No 2)
• Betterware Products Ltd v Commissioners of Customs and Excise (No. 2)

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• Direct Cosmetics Ltd v Commissioners of Customs and Excise

RESUELVE RECURSO

• Commissioners of Customs and Excise v Fine Art Developments Plc

APPROVES

• Betterware Products Ltd v Commissioners of Customs and Excise (No. 2)

REVERSES

• Commissioners of Customs and Excise v Fine Art Developments Plc

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-10
• Value Added Tax Act 1983 - Articles : S-14
• Value Added Tax Act 1983 - Articles : SCH-4

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• Value Added Tax Act 1983 - Articles : SCH-7
• Value Added Tax Act 1983
• Finance Act 1981 - Articles : S-14
• Finance Act 1972 - Articles : SCH-3
• Value Added Tax Act 1983 - Articles : S-2

REPORTED OPINION OF in

• [1989] UKHL J0202-1
• [1989] 1 All ER 502
• [1989] AC 914

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• [1996] 1 WLR 1054
• [1989] BTC 5036
• [1989] BVC 26

CONSIDERED in

• R v Customs and Excise Commissioners and London Value Added Tax Tribunal, ex parte Menzies
• GUS Merchandise Corporation Ltd v Customs and Excise Commissioners (No 2); Customs and Excise Commissioners v GUS Merchandise Corporation Ltd (No 2)
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs

DISTINGUISHED in

• R v Commissioners of Customs and Excise and VAT Tribunal, ex parte Menzies

REFERRED in

• NHS Lothian Health Board v Revenue and Customs Commissioners

This document cites

• Fine Art Developments Plc v The Commissioners of Custom & Excise
• Commissioners of Customs and Excise v Fine Art Developments Plc
• Commissioners of Customs and Excise v Fine Art Developments Plc (No 2)
• Betterware Products Ltd v Commissioners of Customs and Excise (No. 2)
• Betterware Products Ltd v Commissioners of Customs and Excise (No. 2)



See all quotations

• Direct Cosmetics Ltd v Commissioners of Customs and Excise
• Finance Act 1981
• Finance Act 1972
• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1985
• 89/534/EEC: Council Decision of 24 May 1989 authorizing the United Kingdom to apply, in respect of certain supplies to unregistered resellers, a measure derogating from Article 11 A (1) (a) of the Sixth Directive 77/388/EEC on the harmonization of the laws of the Member States relating to turnover taxes
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Treaty establishing the European Community