Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd

Core Citations

RESUELVE RECURSO

• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd

CONSIDERS

• Value Added Tax (Accounting and Records) Regulations 1989
• Finance Act 1989

REFERS TO

• Lamdec Ltd v Commissioners of Customs and Excise
• Ayerst v C. & K. (Construction) Ltd
• Farmers' Mart Ltd v Milne

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• Re Paraguassu Steam Tramroad Company. Black & Company 's Case
• Re Oriental Inland Steam Company. ex parte Scinde Railway Company

CITES

• Income Tax Commissioners for London (City) v Gibbs
• C & E Commissioners v Fine Arts Developments
• Morgan Guaranty Trust Company v Lothian Regional Council

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• Taylor v Wilson's Trustees

AFFIRMS

• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd

REPORTED OPINION OF in

• [1995] STC 846
• [1995] BVC 406
• [1995] BTC 5390

CONSIDERED in

• R Premier Foods (Holdings) Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Q Cold Ltd ((in Administration)) (Interested Party)

CITED in

• TC03554: Leigh Day (formerly Leigh Day & Co) (A Firm)

REFERRED in

• Baring Brothers & Company Ltd v Cunninghame District Council [CSOH]

This document cites

• Ayerst v C. & K. (Construction) Ltd
• Income Tax Commissioners for London (City) v Gibbs
• Morgan Guaranty Trust Company v Lothian Regional Council
• Farmers' Mart Ltd v Milne
• Re Oriental Inland Steam Company. ex parte Scinde Railway Company



See all quotations

• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd
• Re Paraguassu Steam Tramroad Company. Black & Company 's Case
• Lamdec Ltd
• Taylor v Wilson's Trustees
• Morgan Guaranty Trust Company v Lothian Regional Council
• C & E Commissioners v Fine Arts Developments
• Lamdec Ltd v Commissioners of Customs and Excise
• Insolvency Act 1986
• Value Added Tax Act 1994
• Finance Act 1989
• Value Added Tax Act 1983
• Value Added Tax (Accounting and Records) Regulations 1989
• Value Added Tax Regulations 1995
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Hans Just I/S v Danish Ministry for Fiscal Affairs.