University Court of the University of Glasgow and Others v Commissioners of Customs and Excise

Core Citations

REFERS TO

• Lord Advocate v McKenna

REPORTED OPINION OF in

• [2003] STC 495
• [2003] BTC 5445
• [2003] SC 355

[See more]

• [2003] BVC 4018-3

APPLIED in

• Westone Wholesale Ltd v HM Revenue and Customs

REFERRED in

• DCM (Optical Holdings) Ltd v Commissioners for HM Revenue and Customs
• BUPA Purchasing Ltd v HM Revenue and Customs

CITED in

• Bishop of Roman Catholic Diocese of Port Louis v Tengur

This document cites

• Rahman (trading as Khayam Restaurant) v Commissioners of Customs and Excise (No 2)
• R v Inspector of Taxes, ex parte Clarke
• Grange (S. J.) Ltd v Commissioners of Customs and Excise
• Don Pasquale (A Firm) v Commissioners of Customs and Excise
• Bird v Commissioners of Inland Revenue



See all quotations

• S.J. Grange Ltd v Commissioners of Customs and Excise
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Lord Advocate v McKenna
• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals
• Commissioners of Inland Revenue v Wilkinson
• Halifax Plc; Country Wide Property Investments Ltd; Leeds Permanent Development Services Ltd
• Bye v Coren
• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals
• Bath and West Counties Property Trust Ltd v Thomas
• Lord Advocate v McKenna
• City of London Corporation
• Ridgeons Bulk Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Taxes Management Act 1970
• Commission of the European Communities v Italian Republic.