Westminster College of Computing Ltd v Commissioners for Customs and Excise

Core Citations

REPORTED OPINION OF in

• [2012] TC 02256

CITED in

• TC03792: Westminster College of Computing Ltd
• TC03358: SAE Education Ltd

APPROVED in

• London College of Computing Ltd v The Commissioners for HM Revenue & Customs

This document cites

• Commissioners of Customs and Excise v School of Finance and Management(London) Ltd
• Education Act 1996
• Value Added Tax Act 1994
• Taxes Management Act 1970
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009



See all quotations

• The Income Tax (Pay As You Earn) Regulations 2003
• Social Security (Contributions) Regulations 2001
• The Education (Listed Bodies) (England) Order 2007