MacMahon (t/a Irish Cottage Trading Co) v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-30
• Value Added Tax Regulations 1995
• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)

REFERS TO

• Tynewydd Labour Working Men's Club and Institute Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2012] STC
• [2012] BVC 1618
• [2012] STC

This document cites

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)
• MacMahon t/a Irish Cottage Trading Company
• Tynewydd Labour Working Men's Club and Institute Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others



See all quotations

• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.