The Commissioners for HM Revenue and Customs Appellants Against Simpson & Marwick Respondents

Core Citations

CONSIDERS

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

CITES

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise

REPORTED OPINION OF in

• 2013 Scot (D) 11/4

CITED in

• Revenue and Customs Commissioners v Simpson & Marwick

This document cites

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Wha Ltd and Viscount Reinsurance Company Ltd and Commissioners of Customs and Excise