| Source: | All England Reporter |
| Publisher Citation: | [1999] All ER (D) 280 |
| Court: | Court of Appeal, Civil Division |
| Judge: | Nourse, Judge and Tuckey LJJ |
| Representation | Kenneth Parker QC and Philippa Whipple (instructed by the Solicitor for the Customs and Excise) for the commissioners. |
| Roderick Cordara QC and Perdita Cargill-Thompson (instructed by Crokers Oswald Hickson) for the taxpayer. | |
| Judgment Dates: | 17 March 1999 |
Catchwords
Value added tax - Input tax - Partial exemption - Supplies made outside United Kingdom - Whether included in partial exemption formula as taxable supplies - VAT (General) Regulations 1985, reg 30.
The Case
Practice Areas
If you are a LexisLibrary subscriber you can read more about this case here.
Lexis®Library
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary
