Royal and Sun Alliance Insurance Group plc v Customs and Excise Commissioners
Royal and Sun Alliance Insurance Group plc v Customs and Excise Commissioners
- 2003
- Weekly Law Reports [2003] 1 WLR 1387-1410(24) .
[2003] UKHL 29, 22 May 2003. Appeal against CA decision ([2001] EWCA Civ 1476, WB3741-29) which upheld the High Court (ChD 2 October 2000, WB3641-28) decision that R's claim for repayment of input tax fell within the ambit of the Value Added Tax Regulations 1995 Reg 109. HL allowed appeal on grounds that Reg 109 did not apply. CA decision reversed. View judgment at www.parliament.the-stationery-office.co.uk.
ROYAL AND SUN ALLIANCE INSURANCE GROUP PLC V CUSTOMS AND EXCISE COMMISSIONERS
VALUE ADDED TAX
EXEMPT SUPPLY
VALUE ADDED TAX REGULATIONS 1995 REG 109
[2003] UKHL 29, 22 May 2003. Appeal against CA decision ([2001] EWCA Civ 1476, WB3741-29) which upheld the High Court (ChD 2 October 2000, WB3641-28) decision that R's claim for repayment of input tax fell within the ambit of the Value Added Tax Regulations 1995 Reg 109. HL allowed appeal on grounds that Reg 109 did not apply. CA decision reversed. View judgment at www.parliament.the-stationery-office.co.uk.
ROYAL AND SUN ALLIANCE INSURANCE GROUP PLC V CUSTOMS AND EXCISE COMMISSIONERS
VALUE ADDED TAX
EXEMPT SUPPLY
VALUE ADDED TAX REGULATIONS 1995 REG 109