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)
• Procter & Gamble UK v HM Revenue and Customs

REFERS TO

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

CONSIDERS

• Finance Act 2003
• Value Added Tax Act 1994 - Articles : SCH-11
• Value Added Tax Regulations 1995

[See more]

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

RESUELVE RECURSO

• HM Revenue and Customs v Boots Company Plc

CITES

• Edwards (Inspector of Taxes) v Bairstow

REPORTED OPINION OF in

• [2010] BVC 147
• [2010] STC 637

This document cites

• Procter & Gamble UK v HM Revenue and Customs
• HM Revenue and Customs v Boots Company Plc
• 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)
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications



See all quotations

• GUS Merchandise Corporation Ltd v Commissioners of Customs and Excise; Commissioners of Customs and Excise v GUS Merchandise Corporation Ltd (No. 2)
• Value Added Tax Act 1994
• Finance Act 2003
• Value Added Tax Regulations 1995
• Finanzamt Sulingen v Walter Sudholz.