Nestlé UK Ltd v Revenue and Customs Commissioners

Core Citations

REPORTED OPINION OF in

• [2018] BVC 505
• [2018] STC 575

This document cites

• Procter & Gamble UK v HM Revenue and Customs
• Nestle UK Ltd
• Kalron Foods Ltd v HM Revenue and Customs
• Innocent Ltd v HM Revenue and Customs
• Tropicana UK Ltd



See all quotations

• Purchase Tax Act 1963
• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Marks & Spencer plc v Commissioners of Customs & Excise.