Ivory & Sime Trustlink Ltd v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [1998] BVC 191
• [1998] BTC 5173

REVERSED in

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

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• Edwards (Inspector of Taxes) v Bairstow
• British Airways Plc v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Sparekassernes Datacenter (SDC) v Skatteministeriet.