Commissioners of Customs and Excise v Upton

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v Upton

AFFIRMS

• Commissioners of Customs and Excise v Upton

REPORTED OPINION OF in

• [27/05/2002] TLR 1

DISTINGUISHED in

• Commissioners of Customs and Excise v Elm Milk Ltd

REFERRED in

• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

This document cites

• Commissioners of Customs and Excise v Upton
• Value Added Tax (Input Tax) Order 1992
• Value Added Tax (Input Tax) (Amendment) (No. 3) Order 1995