Royal Bank Of Scotland Group Plc V. The Commissioners For Her Majesty's Revenue And Customs
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- R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
- National Provident Institution
- Value Added Tax Regulations 1995
- Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment