Commissioners of Customs and Excise v Upton (t/a Fagomatic)

Core Citations

REPORTED OPINION OF in

• [2002] BVC 285
• [2002] BTC 5162

CONSIDERED in

• CROWN & CUSHION HOTELS Ltd and Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Robbins

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Upton (t/a Fagomatic)

This document cites

• Upton t/a Fagomatic
• Value Added Tax Act 1994
• Cheshire and Merseyside (County Boundaries) Order 1992
• Value Added Tax (Input Tax) Order 1992
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995



See all quotations

• Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise.