Commissioners of Customs and Excise v Co-operative Wholesale Society Ltd

Core Citations

CONSIDERS

• Value Added Tax (Supplies by Retailers) Regulations 1972
• Value Added Tax (Special Provisions) Order 1981
• Value Added Tax Act 1983

REFERS TO

• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandise Corporation Ltd (No. 2)
• Marshall (Inspector of Taxes) v Kerr

REPORTED OPINION OF in

• [1995] BVC 356
• [1995] BTC 5340
• [1995] STC 983

This document cites

• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Marshall (Inspector of Taxes) v Kerr
• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandise Corporation Ltd (No. 2)
• Co-operative Wholesale Society v Sanders & Taylor
• Value Added Tax (Supplies by Retailers) Regulations 1972



See all quotations

• Value Added Tax (Special Provisions) Order 1981
• Import Duties (Temporary Exemptions) (No. 19) Order 1972
• Value Added Tax (Special Provisions) Order 1995
• 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