G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Noddy Subsidiary Rights Company Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise

CONSIDERS

• Finance Act 1972 - Articles : S-30
• Finance Act 1972 - Articles : SCH-3
• Land Charges Act 1972 - Articles : S-17

[See more]

• Leasehold Property (Repairs) Act 1938 - Articles : S-1
• Finance Act 1972

REFERRED in

• United Norwest Co-operatives Ltd; United Norwest Food Markets Ltd (No 1)

APPEAL RESOLVED in

• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1981] 1 WLR 1309
• [1981] BVC 432

CONSIDERED in

• The Commissioners of Customs and Excise v Kingfisher Plc

CITED in

• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise

This document cites

• Noddy Subsidiary Rights Company Ltd v Commissioners of Inland Revenue
• Finance Act 1972
• Value Added Tax Tribunals Rules 1972
• Value Added Tax (Supplies by Retailers) Regulations 1972