Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc

REFERS TO

• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise;

AFFIRMS

• Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc

REPORTED OPINION OF in

• [1995] BVC 150
• [1995] BTC 5134
• [1995] STC 651

CITED in

• Shop Direct Group and Others v Revenue and Customs Commissioners
• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs

This document cites

• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise;
• Grattan Plc
• Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994



See all quotations

• Finance Act 1972
• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1985
• Value Added Tax (Supplies by Retailers) Regulations 1972