University of Kent v Commissioners of Customs and Excise
| Jurisdiction | UK Non-devolved |
| Year | 2004 |
| Date | 2004 |
| Court | Value Added Tax & Duties Tribunal |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
7 cases
-
Sibcas Ltd v Commissioners for HM Revenue and Customs
...ECR I-1527; [2006] STC 1467; [2007] BTC 5839; [2007] BVC 808; [2005] STI 360 Kent (University of) v Customs and Excise Commissioners [2004] BVC 2215; [2004] V & DR 372; [2004] STI 1948 Leichenich v Peffekoven (C-532/11) EU:C:2012:720; [2013] STC 846; [2013] CEC 903; [2012] STI 3400 Maierhof......
-
Colaingrove Ltd
...enactment in 1972 was "to treat caravans intended as residential accommodation in the same way as houses": see University of KentVAT[2004] BVC 2215at p. 227. That parity meant that excluded building materials in a house on which standard rated VAT was borne as a result of note (22) and the ......
-
Appeal By Sibcas Limited Against The Commissioners For Her Majesty's Revenue And Customs
...[1999] STC 480, HM Revenue & Customs v UK Storage Co (SW) [2013] STC 361 and University of Kent v Commissioners of Customs & Excise [2004] BVC 2215. The FTT determined that “immovable” meant “fixed to or in the ground” (Maierhofer (supra) at para 35). The relevant question was “whether the ......
-
The Commissioners for HM Revenue and Customs v Sibcas Limited
...Rudolf Maierhofer v Finanzamt Augsburg-Land [2003] ECR I 535 (Case C-315/00); University of Kent v Customs and Excise Commissioners [2004] B.V.C. 2215, [2004] V. D.R. 372; Revenue and Customs Commissioners v UK Storage (SW) Limited [2013] S.T.C. 361; and Leichenich v Peffekoven, supra. Subm......
Request a trial to view additional results