Thorn EMI Plc v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Value Added Tax (Special Provisions) Order 1981
• Commissioners of Customs and Excise v Plant Repair and Services (South Wales) Ltd

REFERS TO

• Commissioners of Customs and Excise v Shaklee International and Another

CITES

• Fleming (Inspector of Taxes) v Associated Newspapers Ltd
• Wicks v Firth

REPORTED OPINION OF in

• [1994] STC 469
• [1994] BVC 133
• [1994] BTC 5140

APPEAL RESOLVED in

• Thorn EMI Plc v Commissioners of Customs and Excise

AFFIRMED in

• Thorn EMI Plc v Commissioners of Customs and Excise

This document cites

• Wicks v Firth
• Fleming (Inspector of Taxes) v Associated Newspapers Ltd
• Commissioners of Customs and Excise v Shaklee International and Another
• Hall (Inspector of Taxes) v Lorimer
• Commissioners of Customs and Excise v Plant Repair and Services (South Wales) Ltd



See all quotations

• Finance Act 1972
• Finance Act 1965
• Tribunals and Inquiries Act 1971
• Value Added Tax Act 1983
• Value Added Tax (Special Provisions) (Amendment) Order 1988
• Value Added Tax (Special Provisions) Order 1981
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]