Commissioners of Customs and Excise v Robbins

Core Citations

CONSIDERS

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

REPORTED OPINION OF in

• [2003] STI 2207
• [2005] BVC 410
• [2005] BTC 5379

CONSIDERED in

• HM Revenue and Customs v Shaw
• Commissioners of Customs and Excise v Elm Milk Ltd

This document cites

• Commissioners of Customs and Excise v Upton (t/a Fagomatic)
• Commissioners of Customs and Excise v Upton
• Commissioners of Customs and Excise v Upton (t/a Fagomatic)
• Value Added Tax (Input Tax) Order 1992