University of Southampton v HM Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Yarburgh Children's Trust

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• Edwards (Inspector of Taxes) v Bairstow

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-24
• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-4

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• Value Added Tax Act 1994 - Articles : SCH-8

REPORTED OPINION OF in

• [2006] STC EWHC 528 (Ch)
• [2006] STC 1389
• [2006] BTC 5450

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• [2006] BVC 520
• [2006] STC EWHC 528 (Ch)

This document cites

• Commissioners of Customs and Excise v Redrow Group Plc
• Commissioners of Customs and Excise v Southern Primary Housing Association Ltd
• BUPA Purchasing Ltd v Commissioners of Customs and Excise (No.1)
• Edwards (Inspector of Taxes) v Bairstow
• The University of Edinburgh



See all quotations

• Commissioners of Customs and Excise v Yarburgh Children's Trust
• Commissioners of Customs and Excise v Lord Fisher
• National Water Council v Commissioners of Customs and Excise
• Cumbrae Properties (1963) Ltd v Commissioners of Customs and Excise
• Imperial War Museum
• West Devon District Council v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• Beynon and Partners v Commissioners of Customs and Excise
• Finanzamt Bergisch Gladbach v HE.
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Commission of the European Communities v Federal Republic of Germany.
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• Wellcome Trust Ltd v Commissioners of Customs and Excise.
• Commissioners of Customs and Excise v Midland Bank plc.
• Belgische Staat v Ghent Coal Terminal NV.
• Dansommer A/S contra Andreas Götz.
• Abbey National plc v Commissioners of Customs & Excise.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• P. Charles and T. S. Charles-Tijmens v Staatssecretaris van Financiën.