Moulsdale v Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-26
• Value Added Tax Act 1994 - Articles : S-51

[See more]

• Value Added Tax Act 1994 - Articles : SCH-10
• Value Added Tax Regulations 1995
• The Value Added Tax (Buildings and Land) Order 2008
• Value Added Tax Act 1994
• Robert Gordon's College v Commissioners of Customs and Excise
• PGPH Ltd

CONSIDERS

• Catling v Bowling

REFERS TO

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

APPLIES

• Principal and Fellows of Newnham College v HM Revenue and Customs
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others

AFFIRMS

• Moulsdale v Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2023] 3 All ER 793
• [2023] STC 715
• [2023] 1 WLR 1264

This document cites

• Robert Gordon's College v Commissioners of Customs and Excise
• Catling v Bowling
• Moulsdale (t/a Moulsdale Properties)
• PGPH Ltd
• Value Added Tax Act 1994



See all quotations

• Value Added Tax Regulations 1995
• The Value Added Tax (Buildings and Land) Order 2008
• Principal and Fellows of Newnham College v HM Revenue and Customs
• MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Moulsdale (t/a Moulsdale Properties) v R & C Commissioners
• Moulsdale v Commissioners for HM Revenue and Customs