Commissioners of Customs and Excise v Westmorland Motorway Services Ltd

Core Citations

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RESUELVE RECURSO

• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd

CONSIDERS

• Value Added Tax Act 1994
• Empire Stores Ltd v Commissioners of Customs and Excise

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow

APPLIES

• Rosgill Group Ltd v Commissioners of Customs and Excise

AFFIRMS

• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd

REPORTED OPINION OF in

• [1998] RTR 440
• [05/02/1998] TLR 6
• [1998] BVC 154

[See more]

• [1998] BTC 5136
• [1998] STC 431

RELIED UPON in

• Riverside Sports & Leisure Ltd v Commisioners for HM Revenue and Customs

APPLIED in

• Lex Services Plc v Commissioners of Customs and Excise

REFERRED in

• HM Revenue and Customs v Zurich Insurance Company

CONSIDERED in

• The Commissioners of Customs and Excise v Alfred Bugeja
• The Commissioners of and Another v Alfred Bugeja
• The Commissioners of Customs and Excise v Alfred Bugeja

[See more]

• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• Commissioners of Customs and Excise v The Littlewoods Organisation Plc
• Commissioners of Customs and Excise v Ping (Europe) Ltd

APPROVED in

• Lex Service Plc v Commissioners of Customs and Excise

CITED in

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

This document cites

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• Edwards (Inspector of Taxes) v Bairstow
• Rosgill Group Ltd v Commissioners of Customs and Excise
• Empire Stores Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd
• Rosgill Group Ltd v Commissioners of Customs and Excise



See all quotations

• Westmorland Motorway Services Ltd
• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.
• Empire Stores Ltd v Commissioners of Customs and Excise.