Phillip Drakard Trading Ltd v Commissioners of Customs and Excise

Core Citations

RESUELVE RECURSO

• Phillip Drakard Trading Ltd v Commissioners of Customs and Excise

CONSIDERS

• Value Added Tax Act 1983
• Edwards (Inspector of Taxes) v Bairstow
• Bennet v Griffin Finance

REFERS TO

• Garnac Grain Company Inc. v H. M. F. Faure & Fairclough Ltd
• Liverpool City Council v Irwin
• Commissioners of Customs and Excise v Oliver

CITES

• Lord Advocate v Largs Golf Club
• Potter (t/a P & R Potter Wholesale) v Commissioners of Customs and Excise

AFFIRMS

• Phillip Drakard Trading Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1992] STC 568
• [1992] BVC 86

This document cites

• Liverpool City Council v Irwin
• Garnac Grain Company Inc. v H. M. F. Faure & Fairclough Ltd
• Bennet v Griffin Finance
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Customs and Excise v Oliver



See all quotations

• Lord Advocate v Largs Golf Club
• Potter (t/a P & R Potter Wholesale) v Commissioners of Customs and Excise
• Phillip Drakard Trading Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1983