Commissioners of Customs and Excise v Elm Milk Ltd

Core Citations

CONSIDERS

• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Customs and Excise v Skellett (t/a Vidcom Computer Services)
• Commissioners of Customs and Excise v Upton

REFERS TO

• Abbot v Massie
• Re St. Lawrence, Pittington

CONSIDERS

• Value Added Tax (Input Tax) Order 1992
• Value Added Tax Act 1994 - Articles : S-21
• Value Added Tax Act 1994 - Articles : S-25

REPORTED OPINION OF in

• [2005] BVC 291
• [2004] V & DR 166

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Elm Milk Ltd

AFFIRMED in

• Commissioners of Customs and Excise v Elm Milk Ltd

This document cites

• Commissioners of Customs and Excise v Upton (t/a Fagomatic)
• Edwards (Inspector of Taxes) v Bairstow
• Re St. Lawrence, Pittington
• Commissioners of Customs and Excise v Upton
• Abbot v Massie



See all quotations

• 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 (Input Tax) Order 1992
• Value Added Tax (Cars) Order 1972