000 01187cam a2200241 4500
001 WB3741-29
008 011101n2001 000 0 eng u
035 _a(Sirsi) u115428
245 _aVAT Regulations 1995
260 _c2001
490 _aEstates Gazette
_v[2001] 43 EG 183 (CS) (27/10/01)
520 _a"Royal & Sun Alliance Insurance Group plc v Commissioners of Customs and Excise" CA 9 October 2001. CA upheld the HC's decision (see WB3641-28) allowing R to recover VAT paid prior to making the election in accordance with the VAT Regulations 1995 Reg 109. C's appeal dismissed. Copy of full judgment available on: http://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9668AD2983A6103080256AE100363F71?OpenDocument.
590 _aWB
650 _aROYAL & SUN ALLIANCE INSURANCE GROUP PLC V COMMISSIONERS OF CUSTOMS & EXCISE
650 _aVAT REGULATIONS 1995 REG 109
650 _aBLP GROUP V CUSTOMS AND EXCISE COMMISSIONERS
650 _aRENT
650 _aOPTION TO TAX
650 _aELECTION TO WAIVE
690 _aTAXATION
856 _uhttps://porch.ccta.gov.uk/courtser/judgements.nsf/Search/9668AD2983A6103080256AE100363F71?OpenDocument
942 _n0
999 _c68743
_d68743