Commissioners of Customs and Excise v Rosner

Core Citations

CONSIDERS

• Value Added Tax Act 1983

REPORTED OPINION OF in

• [1994] BVC 31
• [1994] BTC 5044
• [10/01/1994] TLR 4

[See more]

• [1994] STC 228

APPLIED in

• SRI International v HM Revenue and Customs

CONSIDERED in

• HM Revenue and Customs v Jeancharm Ltd (t/a/ Beaver International)
• J. Wray & Nephew Ltd v Commissioner of General Consumption Tax

This document cites

• Rosner
• Value Added Tax Act 1983
• Immigration Act 1971