Frank A Smart & Son Ltd

Core Citations

REPORTED OPINION OF in

• [2014] TC 04179

This document cites

• University of Southampton v HM Revenue and Customs
• Church of England Children's Society v HM Revenue and Customs
• Commissioners of Customs and Excise v Morrison's Academy Boarding Houses Association
• Chancellor, Masters and Scholars of the University of Cambridge
• Commissioners of Customs and Excise v Lord Fisher



See all quotations

• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• Jürgen Mohr contra Finanzamt Bad Segeberg.
• Finanzamt Köln-Nord v Wolfram Becker.
• Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen.
• BLP Group plc v Commissioners of Customs & Excise.
• Kretztechnik AG v Finanzamt Linz.
• Skatteverket v AB SKF.
• Abbey National plc v Commissioners of Customs & Excise.
• Landboden-Agrardienste GmbH & Co. KG v Finanzamt Calau.
• Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen.