C & E Commissioners v Fine Arts Developments
Jurisdiction | England & Wales |
Date | 1989 |
Court | Unspecified Court |
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9 cases
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Stewarts Hardware v Commissioner of General Consumption Tax ; Dominion House Ltd v Commissioner of General Consumption Tax [Consolidated Suits]
...of the Respondent that there were "erasures" and insertions of new figures and hold that whatever the lessons of C & E Commissioners v Fine Arts Developments 1989 STC 85, it cannot be taken as giving the taxpayer this right. The taxpayer is more than adequately protected by the provisions o......
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Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd
... ... Ayerst (HMIT) v C & K (Construction) Ltd ELR [1976] AC 167 C & E Commrs v Fine Art Developments plc ELRVAT [1989] AC 914; (1989) 4 BVC 174 Commrs for General ... ...
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Commissioners of Customs and Excise v Peninsular and Oriental Steam Navigation Company
... ... The following cases were referred to in the judgment: C & E Commrs v Fine Art Developments plc ELRVAT [1989] AC 914; (1989) 4 BVC 26 Castle VAT (MAN/91/636) ... ...
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NHS Lothian Health Board v Revenue and Customs Commissioners
...had to pay in a later period. This position was confirmed by Customs and Excise Commissioners v Fine Art Developments plc [1989] AC 914, [1989] STC 85 where the taxpayer deducted from a later return the VAT it had overpaid because of a mistaken interpretation of the relevant law by the 24 ......
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