Commissioners of Customs and Excise v L Rowland & Company (Retail) Ltd

Core Citations

CONSIDERS

• Value Added Tax (Repayment Supplement) Regulations 1988
• Finance Act 1985

REPORTED OPINION OF in

• [1992] BVC 102
• [23/06/1992] TLR 2
• [1992] STC 647

[See more]

• [1992] BTC 5102

CONSIDERED in

• HM Revenue and Customs v RSPCA
• R (UK Tradecorp Ltd ) v C & E Commissioners

This document cites

• Five Oaks Properties Ltd
• Finance Act 1991
• Finance Act 1988
• Customs and Excise Management Act 1979
• Tribunals and Inquiries Act 1971



See all quotations

• Finance Act 1985
• Finance Act 1982
• Value Added Tax (General) Regulations 1985
• Value Added Tax (Repayment Supplement) Regulations 1988
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]