Commissioners of Customs and Excise v Harpcombe Ltd

Core Citations

CONSIDERS

• Value Added Tax (General) Regulations 1985
• Commissioners of Customs and Excise v UBAF Bank Ltd

FOLLOWS

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94

APPROVES

• Stonecliff Caravan Park

REPORTED OPINION OF in

• [1996] BVC 183
• [1996] BTC 5143
• [1996] STC 726

This document cites

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Commissioners of Customs and Excise v UBAF Bank Ltd
• Stonecliff Caravan Park