HM Revenue and Customs v Boots Company Plc

Core Citations

CONSIDERS

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

REFERS TO

• Cozens v Brutus
• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandise Corporation Ltd (No. 2)
• Tesco Plc v Commissioners of Customs and Excise

RESUELVE RECURSO

• HM Revenue and Customs v Boots Company Plc

APPLIES

• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Public Order Act 1936 - Articles : S-5
• Value Added Tax Act 1994 - Articles : S-58
• Value Added Tax Act 1994 - Articles : SCH-11

[See more]

• Value Added Tax Act 1994 - Articles : SCH-6
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-73
• Value Added Tax Act 1994 - Articles : S-80

REPORTED OPINION OF in

• [2009] STC 1577
• [2009] All ER D 180 Mar

APPEAL RESOLVED in

• HM Revenue and Customs v Boots Company Plc

CONSIDERED in

• Oxfam v HM Revenue and Customs

This document cites

• Cozens v Brutus
• Edwards (Inspector of Taxes) v Bairstow
• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandise Corporation Ltd (No. 2)
• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandise Corporation Ltd (No. 2)
• Tesco Plc v Commissioners of Customs and Excise



See all quotations

• Value Added Tax Act 1994
• Public Order Act 1936