Moulsdale (t/a Moulsdale Properties) v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2020] BVC 527

REFERRED in

• Moulsdale v Commissioners for HM Revenue and Customs

This document cites

• UBS AG and Another v Revenue and Customs Commissioners
• Principal and Fellows of Newnham College v HM Revenue and Customs
• Edwards (Inspector of Taxes) v Bairstow
• PGPH Ltd
• Value Added Tax Act 1994



See all quotations

• Value Added Tax Regulations 1995
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax