HM Revenue and Customs v Church of Scientology Religious Education College Inc.

Core Citations

REFERS TO

• Sayers v Clarke Walker (A Firm)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

CONSIDERS

• Smith v Brough
• Value Added Tax Act 1994 - Articles : SCH-9

REPORTED OPINION OF in

• [2007] STC 1196
• [2007] BVC 743
• [2007] BTC 5796

CITED in

• Revenue and Customs Commissioners v McCarthy & Stone (Developments) Ltd and related appeal
• Data Select Ltd v Revenue and Customs Commissioners
• TC03532: Compass Contract Services UK Ltd

[See more]

• TC03675: Romasave (Property Services) Ltd

This document cites

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Sayers v Clarke Walker (A Firm)
• Smith v Brough
• Sayers v Clarke Walker (A Firm)
• Value Added Tax Act 1994



See all quotations

• Value Added Tax Tribunals Rules 1986
• Civil Procedure Rules 1998