| 000 | 01206cam a2200217 4500 | ||
|---|---|---|---|
| 001 | ABS66854 | ||
| 008 | 030702n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u122881 | ||
| 245 | _aRoyal and Sun Alliance Insurance Group plc v Customs and Excise Commissioners | ||
| 260 | _c2003 | ||
| 490 |
_aWeekly Law Reports _v[2003] 1 WLR 1387-1410(24) |
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| 520 | _a[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. | ||
| 590 | _aABS | ||
| 650 | _aROYAL AND SUN ALLIANCE INSURANCE GROUP PLC V CUSTOMS AND EXCISE COMMISSIONERS | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aEXEMPT SUPPLY | ||
| 650 | _aVALUE ADDED TAX REGULATIONS 1995 REG 109 | ||
| 690 | _aTAXATION-CASE LAW | ||
| 856 |
_uhttps://www.parliament.the-stationery-office.co.uk/pa/ld200203/ldjudgmt/jd030522/sun-1.htm _zView judgment on the UK Parliament website... |
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| 942 | _n0 | ||
| 999 |
_c72983 _d72983 |
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