Commissioners of Customs and Excise v Plant Repair and Services (South Wales) Ltd

Core Citations

REPORTED OPINION OF in

• [1994] BVC 52
• [1994] BTC 5065
• [1994] STC 232

CONSIDERED in

• The Commissioners of Customs and Excise v Thorn Emi Plc
• Thorn EMI Plc v Commissioners of Customs and Excise

This document cites

• Plant Repair & Services (South Wales) Ltd
• Finance Act 1972
• Value Added Tax Act 1983
• Value Added Tax (Special Provisions) Order 1981