Commissioners of Customs and Excise v Smitmit Design Centre Ltd

Core Citations

REPORTED OPINION OF in

• [1982] BVC 462
• [1982] BTC 5003
• [1982] STC 525

CONSIDERED in

• Re A Decision of the v.A.T. Tribunal and Another v Viva Gas Appliances Ltd

DISAPPROVED in

• Commissioners of Customs and Excise v Viva Gas Appliances Ltd

This document cites

• A.C.T. Construction Ltd v Commissioners of Customs and Excise
• A.C.T. Construction Ltd v Commissioners of Customs and Excise
• Edwards (Inspector of Taxes) v Bairstow
• Austin (F) (Leyton) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Morrison Dunbar Ltd & Mecca Ltd



See all quotations

• Finance Act 1972