Commissioners of Customs and Excise v UBAF Bank Ltd

Core Citations

REFERS TO

• Cooper & Chapman (Builders) Ltd v Commissioners of Customs and Excise
• Edgemond Group Ltd

CITES

• Wigan Metropolitan Development Company (Investment) Ltd

REPORTED OPINION OF in

• [1995] BVC 69
• [1995] BTC 5053
• [1995] STC 250

APPEAL RESOLVED in

• Commissioners of Customs and Excise v UBAF Bank Ltd

AFFIRMED in

• Commissioners of Customs and Excise v UBAF Bank Ltd

CONSIDERED in

• Commissioners of Customs and Excise v Harpcombe Ltd

This document cites

• Wigan Metropolitan Development Company (Investment) Ltd
• Edgemond Group Ltd
• UBAF Bank Ltd
• Cooper & Chapman (Builders) Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994



See all quotations

• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1985
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• 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