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Brunel Motor Co Ltd v HM Revenue & Customs 1

[2009] EWCA Civ 118; [2009] BVC 293; [2009] BTC 5294

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

26th February, 2009

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Cumbria County Council v Revenue & Customs	[2011] UKFTT 621	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2011	BAILII		4

Legislation Cited

Legislation Name	Provision
Finance Act 1972

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Carmichael v National Power plc	[1999] UKHL 47; [1999] 4 All ER 897; [1999] 1 WLR 2042; [2000] IRLR 43; [1999] ICR 1226	House of Lords	United Kingdom	18 Nov 1999	BAILII		342
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129
VAT (Accounting and Records) Regulations	[1989] SI 1989/2248		United Kingdom	circa 1989			1
Re Liverpool Commercial Vehicles Ltd	[1984] BCLC 587		United Kingdom	circa 1984	LexisNexis		4
Mannesman Demag Hamilton Ltd v Customs and Excise Commissioners	[1983] VATTR 156		United Kingdom	circa 1983			3
George Hamshaw (Golf Services) Ltd v The Commissioners of Customs and Excise	[1979] VATTR 51		United Kingdom	circa 1979			2
British United Shoe Machinery Code Ltd v Customs and Excise Commissioners	[1977] VATTR 187		United Kingdom	circa 1977			2
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1136

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