Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise

JurisdictionEngland & Wales
CourtCourt of Appeal (Civil Division)
Judgment Date21 December 1995
Date21 December 1995

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15 cases
  • British Airways Plc v John Prosser
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 2 April 2019
    ...not involve an MRO: Barratts obtained medical reports and records themselves, without using an MRONell Gwynn House Maintenance Fund Trustees v Customs and Excise Commissioners [1996] STC 310 (at 326): “VAT law draws a clear distinction in principle between (i) the case when the relevant exp......
  • Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 7 May 1998
    ...(2)s. 94(2) of the 1994 Act (Trewby v C & E CommrsVAT (1976) 1 BVC 80 at p. 83 followed;Trustees of the Nell Gwynn House Maintenance Fund v C & E CommrsTAX [1996] BTC 5113 distinguished. JUDGMENT Simon Brown LJ: Eastbourne Town Radio Cars Association ("the association") is an unincorpor......
  • Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise
    • United Kingdom
    • Queen's Bench Division
    • 18 October 1996
    ...agent for the individual members. It was not therefore itself a taxable person liable to be registered; Trustees of the Nell Gwynn House Maintenance Fund v C & E Commrs [1996] BTC 5113 followed. JUDGMENT Turner J: This is a statutory appeal brought by the appellants ("the association") agai......
  • Commissioners of Customs and Excise v Abbey National Plc
    • United Kingdom
    • Chancery Division
    • 6 May 2005
    ... ... Miller [1973] QB 877 and Rosen v. Trustees of Camden Charities [2001] 2 AER 399 , CA ... Added Tax Act 1983) was considered by the House of Lords in Nell Gwynn House Maintenance Fund ... ...
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