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)
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...
942 _n0
999 _c72983
_d72983