Commissioners of Customs and Excise v Liverpool Institute for Performing Arts

Core Citations

CONSIDERS

• Value Added Tax (General) Regulations 1985

CITES

• British Telecommunications Plc v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1998] BVC 40
• [1998] BTC 5022
• [10/02/1998] TLR 2

[See more]

• [1998] STC 274

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Liverpool Institute for Performing Arts

CONSIDERED in

• Commissioners of Customs and Excise v Liverpool School for Performing Arts
• Commissioners of Customs and Excise v Liverpool Institute for Performing Arts

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• British Telecommunications Plc v Commissioners of Customs and Excise
• The Liverpool School of Performing Arts
• Value Added Tax Act 1994
• Value Added Tax Act 1983



See all quotations

• Value Added Tax Regulations 1995
• Value Added Tax (General) Regulations 1985
• Value Added Tax (Place of Supply of Services) Order 1992
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment