HMRC v GraceChurch Management Services Ltd

Core Citations

CONSIDERS

• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)

FOLLOWS

• BUPA Hospitals Ltd v Commissioners of Customs and Excise

APPLIES

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-24
• Value Added Tax Act 1994 - Articles : S-43

REPORTED OPINION OF in

• [2008] STC 795
• [2007] BTC 5468
• [2007] BVC 2192

This document cites

• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)
• S.J. Grange Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v The Post Office
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 1)



See all quotations

• BUPA Hospitals Ltd v Commissioners of Customs and Excise
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Pegasus Birds Ltd v Commissioners of Customs and Excise (No 2)
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Briararch Ltd; Commissioners of Customs and Excise v Curtis Henderson Ltd
• Schemepanel Trading Ltd v Commissioners of Customs and Excise
• International Language Centre Ltd v Commissioners of Customs and Excise
• BUPA Purchasing Ltd; Essex Street Investments Ltd;Bemerton Ltd
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• Laszlo Bakcsi v Finanzamt Fürstenfeldbruck.
• Finanzamt Bergisch Gladbach v HE.
• Wolfgang Seeling v Finanzamt Starnberg.
• Hansgeorg Lennartz v Finanzamt München III.
• BLP Group plc v Commissioners of Customs & Excise.
• Finanzamt Uelzen v Dieter Armbrecht.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Belgische Staat v Ghent Coal Terminal NV.
• Apple and Pear Development Council v Commissioners of Customs and Excise.
• P. Charles and T. S. Charles-Tijmens v Staatssecretaris van Financiën.