The Commissioners of Customs and Excise v British Telecom Plc

Core Citations

CONSIDERS

• Cheall v Association of Professional Executive Clerical and Computer Staff
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)

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• Southern Foundries (1926) Ltd v Shirlaw

CONSIDERS

• Value Added Tax Act 1983

REPORTED OPINION OF in

• [1995] BVC 37

This document cites

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Cheall v Association of Professional Executive Clerical and Computer Staff
• Southern Foundries (1926) Ltd v Shirlaw
• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1985