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Unique Vehicles v Revenue & Customs

[2012] UKFTT 220

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

28th March, 2012

Legislation Cited

Legislation Name	Provision
Finance Act 1994	s16, s29, s83

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Best Buys Supplies Ltd v HMRC	[2011] UKUT 497	United Kingdom Upper Tribunal	United Kingdom	20 Dec 2011	BAILII		9
CEC v Elm Milk Ltd	[2006] EWCA Civ 164	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Mar 2006	BAILII		10
Customs and Excise Commissioners v Upton (Trading as Fagomatic)	[2002] EWCA Civ 520	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Apr 2002	BAILII		14
VATA and the Value Added Tax Regulations	[1995] SI 1995/2518		United Kingdom	circa 1995			129
[1992] Si 1992/3222	[1992] SI 1992/3222		United Kingdom	circa 1992			15

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