Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• University of Sussex v Commissioners of Customs and Excise

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• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise

CONSIDERS

• Tribunals and Inquiries Act 1992 - Articles : S-11
• Human Rights Act 1998
• Value Added Tax Act 1994 - Articles : S-25

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• Finance Act 1997 - Articles : S-47
• Limitation Act 1980 - Articles : S-9
• Taxes Management Act 1970
• Human Rights Act 1998 - Articles : SCH-1

REPORTED OPINION OF in

• [2004] STC 276

REFERRED in

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Interim Relief)

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• University of Sussex v Commissioners of Customs and Excise
• Tribunals and Inquiries Act 1992



See all quotations

• Value Added Tax Act 1994
• Limitation Act 1980
• Taxes Management Act 1970
• Finance Act 1997
• Value Added Tax (Amendment) Regulations 1997
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• Marks & Spencer plc v Commissioners of Customs & Excise.
• Human Rights Act 1998