The Commissioners For Her Majesty's Revenue And Customs V. The Board Of Governors Of The Robert Gordon University In Respect Of A Decision Of The Vat Tribunal

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : SCH-9

REFERS TO

• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Robert Gordon's College v Commissioners of Customs and Excise
• Debenhams Retail Plc v HM Revenue and Customs

REPORTED OPINION OF in

• [2008] STC 1890
• [2008] BTC 5348
• [2008] SC 419

[See more]

• [2006] BVC 2295

CITED in

• TC03358: SAE Education Ltd

This document cites

• British Telecommunications Plc v Commissioners of Customs and Excise
• Robert Gordon's College v Commissioners of Customs and Excise
• MacNiven v Westmoreland Investments Ltd
• Re McGuckian (No 1)
• Telewest Communications Plc and another v Commissioners of Customs and Excise



See all quotations

• Debenhams Retail Plc v HM Revenue and Customs
• Telewest Communications Plc and another v Commissioners of Customs and Excise
• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
• Robert Gordon's College v Commissioners of Customs and Excise
• Robert Gordon's College v Commissioners of Customs and Excise
• Bophuthatswana National Commercial Corporation Ltd v Commissioners of Customs and Excise
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Open University v C & E
• Commissioners of Customs and Excise v FDR Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Nurses, Midwives and Health Visitors Act 1979
• Beynon and Partners v Commissioners of Customs and Excise
• Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• BLP Group plc v Commissioners of Customs & Excise.
• Stichting Uitvoering Financiële Acties v Staatssecretaris van Financiën.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• Muys' en De Winter's Bouw- en Aannemingsbedrijf BV contra Staatssecretaris van Financiën.
• Commission of the European Communities v Federal Republic of Germany.
• Rudolf Maierhofer v Finanzamt Augsburg-Land.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Belgian State v Temco Europe SA.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Karlheinz Fischer v Finanzamt Donaueschingen.
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment