Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc

Core Citations

REPORTED OPINION OF in

• [1993] BVC 900

CONSIDERED in

• Shop Direct Group and Others v The Commissioners for HM Revenue and Customs
• R v Commissioners of Customs & Excise, ex parte
• R v The Commissioners of Customs & Excise and Another

[See more]

• R v Commissioners of Customs and Excise, ex parte Littlewoods Home Shopping Group Ltd

APPEAL RESOLVED in

• Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc

AFFIRMED in

• Commissioners of Customs and Excise v Next Plc; Commissioners of Customs and Excise v Grattan Plc

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Moore v Austin
• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Finance Act 1972
• Value Added Tax Act 1983



See all quotations

• Copyright (Bermuda) (Amendment) Order 1985
• Value Added Tax (Cash Accounting) Regulations 1987
• Value Added Tax (General) Regulations 1985
• Value Added Tax (Supplies by Retailers) Regulations 1972
• Import Duties (Temporary Exemptions) (No. 19) Order 1972