LORD ADVOCATE v JAMES SHANKS (Trading as SHANKS & Company )

Core Citations

CONSIDERS

• Value Added Tax Act 1983

REFERS TO

• Anisminic Ltd v Foreign Compensation Commission
• Commissioners of Customs and Excise v Holvey
• Grange (S. J.) Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• 1993 S.C.L.R. 179
• [1992] STC 928

CONSIDERED in

• Bennett v Commissioners of Customs and Excise (No 1)
• Allan Bennett v HM Commissioners of Customs and Excise
• Allan Bennett v HM Commissioners of Customs and Excise

This document cites

• Anisminic Ltd v Foreign Compensation Commission
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Holvey