Commissioners of Customs and Excise v Civil Service Motoring Association

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v Civil Service Motoring Association

CONSIDERS

• Value Added Tax Act 1983 - Articles : SCH-6
• Value Added Tax Act 1983

REFERS TO

• Commissioners of Customs and Excise v Guy Butler (International) Ltd

CITES

• National Smokeless Fuels Ltd v Commissioners of Inland Revenue
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)

AFFIRMS

• Commissioners of Customs and Excise v Civil Service Motoring Association

REPORTED OPINION OF in

• 536 GCCR 03 03 vat 0011
• 536 GCCR 03 03 vat 0011
• [1998] BTC 5003

[See more]

• [1998] STC 111
• [1998] BVC 21

CITED in

• Insurancewide.com v Commissioners for HMR&C
• Insurancewide.com Services Ltd v HM Revenue and Customs

APPLIED in

• North of England Zoological Society v Commissioners of Customs and Excise

CONSIDERED in

• The Commissioners of Customs and Excise v Alfred Bugeja
• Commissioners of Customs and Excise v BAA Plc; Institute of Directors v Commissioners of Customs and Excise
• The Commissioners of and Another v Alfred Bugeja

[See more]

• The Commissioners of Customs and Excise v Alfred Bugeja
• North of England Zoological Society v Commissioners for Customs & Excise
• SociTtT Internationale De TTlTcommunications ATronautiques v Customs and Excise
• Network Insurance Brokers Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Sinclair Collis Ltd
• North of England Zoological Society v Commissioners for Customs & Excise
• Commissioners of Customs and Excise v School of Finance and Management (London) Ltd

This document cites

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• National Smokeless Fuels Ltd v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Guy Butler (International) Ltd
• Commissioners of Customs and Excise v Civil Service Motoring Association