Masterlease v HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax (Cars) Order 1992

REPORTED OPINION OF in

• [2010] TC 00621

This document cites

• HM Revenue and Customs v IDT Card Services Ireland Ltd
• HM Revenue and Customs v The Rank Group
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• General Motors Acceptance Corporation (UK) Plc
• Value Added Tax Act 1994



See all quotations

• Finance Act 1972
• Finance Act 1992
• Value Added Tax Regulations 1995
• Value Added Tax (Treatment of Transactions) (No. 4) Order 1973
• Value Added Tax (Cars) Order 1992
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Förvaltnings AB Stenholmen v Riksskatteverket.