Revenue and Customs Commissioners v Simpson & Marwick

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Human Rights Act 1998

[See more]

• Value Added Tax Act 1994 - Articles : S-36
• Value Added Tax Act 1994 - Articles : S-19

REFERS TO

• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise

DOES NOT APPLY

• Palmer t/a R & K Engineering

CITES

• The Commissioners for HM Revenue and Customs Appellants Against Simpson & Marwick Respondents
• A.W. Mawer & Company

REPORTED OPINION OF in

• [2013] STC 2275
• [2013] BVC 393

REFERRED in

• Zipvit Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise
• The Commissioners for HM Revenue and Customs Appellants Against Simpson & Marwick Respondents
• Simpson & Marwick v R & C Commissioners
• Caernarfonshire Fatstock Group Ltd
• Palmer t/a R & K Engineering



See all quotations

• A.W. Mawer & Company
• Simpson & Marwick
• Value Added Tax Act 1994
• Tribunals, Courts and Enforcement Act 2007
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Human Rights Act 1998