Ivory & Sime Trustlink Ltd v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• British Railways Board v Coustoms and Excise Commissioners
• Edwards (Inspector of Taxes) v Bairstow

REVERSES

• Ivory & Sime Trustlink Ltd v Commissioners of Customs and Excise

REFERS TO

• Commissioners of Customs and Excise v British Airways Plc

REPORTED OPINION OF in

• [1998] STC 597
• [1998] SC 774
• 1998 SCLR 968

CONSIDERED in

• Commissioners of Customs and Excise v BAA Plc; Institute of Directors v Commissioners of Customs and Excise

APPLIED in

• Appeal Under The Tribunals And Enquiries Act 1992 Section 11 By The Highland Council V. A Decision Of The Vat And Duties Tribunal Released On 10th April 2006

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Customs and Excise v British Airways Plc
• Ivory & Sime Trustlink Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994