Robert Gordon's College v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Robert Gordon's College v Commissioners of Customs and Excise

RESUELVE RECURSO

• Robert Gordon's College v Commissioners of Customs and Excise

DISTINGUISHES

• Litster v Forth Dry Dock and Engineering Company Ltd

CONSIDERS

• Medical Act 1983 - Articles : S-36
• Value Added Tax Act 1983 - Articles : SCH-6
• Finance Act 1989

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• Finance Act 1989 - Articles : SCH-3

REPORTED OPINION OF in

• [1995] UKHL J1116-1
• [1995] STC 1093
• [1995] BTC 5421

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• [1996] 1 WLR 201
• [27/11/1995] TLR 2
• [1996] BVC 27
• 1996 SC HL 6

REFERRED in

• Revenue and Customs Commissioners v GMAC UK Plc
• The Commissioners For Her Majesty's Revenue And Customs V. The Board Of Governors Of The Robert Gordon University In Respect Of A Decision Of The Vat Tribunal

CONSIDERED in

• The Commissioners of Customs and Excise v Redrow Group Plc
• The Commissioners of Customs and Excise v Cantor Fitzgerald International
• Moulsdale v Commissioners for HM Revenue and Customs

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• WHA Ltd v HM Revenue and Customs
• Commissioners of Customs and Excise v The Littlewoods Organisation Plc
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• MBNA Europe Bank Ltd v HM Revenue and Customs
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise

DISTINGUISHED in

• Balhousie Holdings Ltd v Revenue and Customs Commissioners

This document cites

• Litster v Forth Dry Dock and Engineering Company Ltd
• Robert Gordon's College v Commissioners of Customs and Excise
• Finance Act 1989
• Value Added Tax Act 1983
• BLP Group plc v Commissioners of Customs & Excise.