University of Wales College, Cardiff

Core Citations

RESUELVE RECURSO

• University of Wales College, Cardiff

CONSIDERS

• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1985
• Commissioners of Customs and Excise v Fine Art Developments Plc

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REVERSES

• University of Wales College, Cardiff

REFERS TO

• Litster v Forth Dry Dock and Engineering Company Ltd
• Cooper & Chapman (Builders) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Briararch Ltd

REPORTED OPINION OF in

• [1995] STC 611
• [1995] BTC 5206
• [1995] BVC 211

CONSIDERED in

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise

This document cites

• Litster v Forth Dry Dock and Engineering Company Ltd
• Commissioners of Customs and Excise v Fine Art Developments Plc
• University of Wales College, Cardiff
• Cooper & Chapman (Builders) Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Briararch Ltd



See all quotations

• Value Added Tax Act 1994
• Value Added Tax Act 1983
• Value Added Tax (General) Regulations 1985
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)
• Moorehead Shipping Pty Ltd v Chief Collector of Taxes [1990]