Schemepanel Trading Ltd v Commissioners of Customs and Excise

Core Citations

RESUELVE RECURSO

• Schemepanel Trading Ltd v Commissioners of Customs and Excise

CITES

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)

APPLIES

• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Neuvale Ltd v Commissioners of Customs and Excise; Frambeck Ltd v Commissioners of Customs and Excise
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94

AFFIRMS

• Schemepanel Trading Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [1996] BVC 304
• [1996] BTC 5264
• [1996] STC 871

REFERRED in

• BAA Ltd v HM Revenue and Customs

CONSIDERED in

• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)

This document cites

• Commissioners of Customs and Excise v Apple and Pear Development Council
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• BLP Group Plc v Commissioners of Customs and Excise, ; Case C-4/94
• Apple and Pear Development Council v Commissioners of Customs and Excise (Case No. 102/86)
• Schemepanel Trading Ltd v Commissioners of Customs and Excise



See all quotations

• Neuvale Ltd v Commissioners of Customs and Excise; Frambeck Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Value Added Tax (General) Regulations 1985
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]