Koca v Commissioners of Customs and Excise

Core Citations

RESUELVE RECURSO

• Koca v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1983
• Van Boeckel v Commissioners of Customs and Excise

REVERSES

• Koca v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1996] BVC 35
• [1996] STC 58

APPLIED in

• Mithras (Wine Bars) Ltd v HM Revenue and Customs

REFERRED in

• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

CITED in

• Rahman (t/a Khayam Restaurant) v Commissioners of Customs and Excise

This document cites

• Koca v Commissioners of Customs and Excise
• Van Boeckel v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Value Added Tax Tribunals Rules 1986