GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise;

Core Citations

CITES

• Green v Minister of Housing and Local Government

REPORTED OPINION OF in

• [1993] BVC 239
• [1992] STC 776

CITED in

• Connect Global Ltd v HM Revenue and Customs
• GUS Merchandise Corporation Ltd v Customs and Excise Commissioners (No 2); Customs and Excise Commissioners v GUS Merchandise Corporation Ltd (No 2)

CONSIDERED in

• Oxford, Swindon & Gloucester Co-operative Society Ltd

REFERRED in

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

This document cites

• Green v Minister of Housing and Local Government
• Co-operative Retail Services Ltd
• GUS Merchandising Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandising Corporation Ltd
• GUS Merchandise Corporation Ltd (No. 2)
• Value Added Tax Act 1983



See all quotations

• Value Added Tax (Supplies by Retailers) Regulations 1972